CAPITAL GAINS ACCOUNT SCHEME, 1988 - DEPOSIT OFFICE TO RECEIVE DEPOSITS AND MAINTAIN ACCOUNTS UNDER THE SAID SCHEME - GSR 859(E) - Income Tax

CAPITAL GAINS ACCOUNT SCHEME, 1988 - DEPOSIT OFFICE TO RECEIVE DEPOSITS AND MAINTAIN ACCOUNTS UNDER THE SAID SCHEME NOTIFICATION NO. DATED 30-11-2012 GSR 859(E).- In continuation to the earlier Notification No. G.S.R. 725(E), dated 22-6-1988 (See [1988] 172 ITR (St.) 54), and in pursuance of clause (e) of paragraph 2 of the Capital Gains Account Scheme, 1988 , the Central Government hereby authorises all the branches (except rural branches) of IDBI Bank Ltd., to receive deposits and maintain accounts under the said scheme. Explanation .-For the purpose of this notification, a rural branch, in relation to the IDBI Bank Ltd., means a branch which is situate and is functioning at a centre, the population whereof, in accordance with the 2001 census is less than ten thousand. [F.NO.225/19/2011-ITAT-II],