Section 3(3)(b) in The Compulsory Deposit Scheme (Income Tax Payers) Act, 1974

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Union of India - Subsection

Section 3(3)(b) in The Compulsory Deposit Scheme (Income Tax Payers) Act, 1974

(b)any person specified in clause (b) of sub- section (2) who is assessable under the Income- tax Act in respect of the total income of the individual aforesaid, shall not be liable to make any compulsory deposit for any assessment year where, in either case, such individual is more than[ sixty- five years] 8 of age on the first day of the financial year immediately preceding that assessment year".

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Union of India - Subsection

Section 3(3)(b) in The Compulsory Deposit Scheme (Income Tax Payers) Act, 1974