TMI BlogCapital Gains Accounts (First Amendment) Scheme, 2012- Amendment in paragraphs 1, 2, 3, 4, 10, 13 and Forms A, C & GX X X X Extracts X X X X X X X X Extracts X X X X ..... OF DIRECT TAXES] NOTIFICATION NO 44/2012, INCOME TAX Capital Gains Accounts (First Amendment) Scheme, 2012- Amendment in paragraphs 1, 2, 3, 4, 10, 13 and Forms A, C G Dated: October 25, 2012 S.O. 2553(E)- In exercise of the powers conferred by sub-section (2) of section 54 , sub-section (2) of section 54B sub-section (2) of section 54D sub-section (4) of sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paragraph 1 of the said Scheme, for the word, figure and letter or 54G , the word, figures and letters, 54G or 54GB shall be substituted. 4. In clause (f) of paragraph 2 of the said Scheme, for the word, figures and letter or 54G , the figure, letter and words, 54G or an eligible company as referred to in section 54GB shall be substituted. 5. In paragraph 3 of the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sub-paragraph (1), the following sub-paragraph shall be inserted namely:- (1A) If a depositor, being an eligible company, referred to in section 54GB , desires to close its account, then, - (i) it shall make a joint application signed by the eligible assesse referred to in section 54GB ; (ii) the application shall be made with the approval of the Assessing Officer having jurisdiction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Scheme, in item 2, after the word, figures and letter section 54G , the word, figures and letter/ section 54GB shall be inserted. 11. In Form G to the said Scheme,- (a) after item 6, the words, figures, letters and brackets Signature/Thumb impression of the eligible assesse as referred to in section 54GB of the Act [applicable in case of section 54GB only) , shall be inserted. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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