Section 8(1A)(b) in The Compulsory Deposit Scheme (Income Tax Payers) Act, 1974

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Union of India - Subsection

Section 8(1A)(b) in The Compulsory Deposit Scheme (Income Tax Payers) Act, 1974

(b)the amount of compulsory deposit made by or recovered from any person who is assessable under the Income- tax Act in respect of the total income of an individual on behalf of such individual, shall, to the extent it has remained unpaid, be repayable, together with interest thereon,-

(i)Where such individual has attained the age of sixty- five years before the 1st day of April, 1983 , on the 1st day of June, 1983 ; and

(ii)in any other case, on the first day of the financial year immediately succeeding the financial year in which such individual attained sixty- five years of age".

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Union of India - Subsection

Section 8(1A)(b) in The Compulsory Deposit Scheme (Income Tax Payers) Act, 1974