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Definition

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....s,— (a)  "Act" means the Income-tax Act, 1961; (b)  "account" means a deposit account under this Scheme; (c)  "deposit office" means a designated branch of the State Bank of ....

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....me-tax Act, 1961 (43 of 1961), "financial year" means year ended 31st March and all other words and expressions used herein shall have the meanings assigned to them in the agreement to which assessee ....