Section 19(2) in The Compulsory Deposit Scheme (Income Tax Payers) Act, 1974
(2)A scheme framed under sub- section (1) may provide for-(a) the manner in which compulsory deposits shall be made;(b)the documents to be issued to persons by whom deposits have been made as evidence of such deposits;(c)the authority or authorities by or through whom the deposits may be collected;(d)the nomination of any person to receive the amount standing to the credit of a depositor in the event of his death or in cancellation or change of such nomination;(e)the issue of duplicate of any document issued as evidence of any deposit in the event of loss or destruction of the original and the fee (not exceeding two rupees) on the payment of which such duplicate may be issued;(f)any other matter which may be necessary or Proper for the effective implementation of the scheme.
