Section 6(1) in The Compulsory Deposit Scheme (Income Tax Payers) Act, 1974
(1)If, in relation to an assessment year referred to in sub- section (1) of section 3, the correct income of a person falling under clause (c) of sub- section (3) of section 4 exceeds fifteen thousand rupees and such person has failed to make the compulsory deposit for that assessment year, the Income- tax Officer shall, by order in writing, direct that such person shall make the compulsory deposit with reference to his correct income.
