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Direct Taxes

Home Acts & Rules Direct Taxes Schemes Capital Gains Accounts Scheme, 1988 This

Capital Gains Accounts Scheme, 1988

Para 1 : Short title, commencement and application
Para 2 : Definitions
Para 3 : Deposits how to be made
Para 4 : Types of deposits
Para 5 : Application for opening account
Para 6 : Issue of duplicate pass book or receipt
Para 7 : Transfer and conversion of the account
Para 8 : Interest
Para 9 : Withdrawal from the account
Para 10 : Utilisation of the amount of withdrawal
Para 11 : Nomination by the depositor
Para 12 : Charge or alienation
Para 13 : Closure of the account
ANNEX : Capital Gains Accounts Scheme, 1988 - Notification under paragraph 2(e) - Banks authorised to receive deposits under the Scheme
FORM A : Application for opening an account under the Capital Gains Accounts Scheme, 1988
FORM B : Application for conversion of accounts under the Capital Gains Accounts Scheme, 1988
FORM C : Application for withdrawal of amount from account-A under the Capital Gains Accounts Scheme, 1988
FORM D : Details regarding the manner and extent of utilisation of the amount withdrawn from account under the Capital Gains Accounts Scheme, 1988
FORM E : Form of nomination under the Capital Gains Accounts Scheme, 1988
FORM F : Application for cancellation or change of nomination previously made in respect of account under the Capital Gains Accounts Scheme, 1988
FORM G : Application for closing the account under the Capital Gains Accounts Scheme, 1988 by the depositor
FORM H : Application for closing the account under the Capital Gains Accounts Scheme, 1988 by the nominee/legal heir of the deceased depositor
 
 
 

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