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....ment; (3) "Financial Year" means the period commencing on the 1st day of April and ending on the 31st day of March every year; (4) "Fund" means the Fund established under section 122; (5) "inoperative account" means an account under any of the schemes specified by or under sub-section (2) of section 122 and not operated upon for a period of three years if operable on regular basis, or if there ....