https://www.taxtmi.com/acts?id=52282 A depositor may pledge or transfer an account as security by application and pledgee acceptance; authorized transferees are listed and guardian certification is required for accounts of minors or persons of unsound mind. The authorised officer must endorse transfers and retransfers on the account record; the transferee is deemed the depositor until retransferred. Retransfer needs the transferee's written authority and the authorised officer's prior written sanction. Blind or physically infirm depositors may pledge via an authorised literate individual. en-us Fri, 26 Dec 2025 10:59:30 +0530 Fri, 26 Dec 2025 11:48:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52282 A depositor may pledge or transfer an account as security by application and pledgee acceptance; authorized transferees are listed and guardian certification is required for accounts of minors or persons of unsound mind. The authorised officer must endorse transfers and retransfers on the account record; the transferee is deemed the depositor until retransferred. Retransfer needs the transferee's written authority and the authorised officer's prior written sanction. Blind or physically infirm depositors may pledge via an authorised literate individual. Act-Rules Direct Taxes Fri, 26 Dec 2025 10:59:30 +0530 https://www.taxtmi.com/acts?id=52282