(1) This Ordinance may be called the Compulsory Deposit Scheme (Income-tax Payers) Ordinance, 1974.
Short title, extent and commencement.
(2) It extends to the whole of India.
(487) 4gg THE GAZETTE OF INDIA EXTRAORDINARY IPADT "
(3) It shall come into force at once.
2. In this Ordinance, unless the context otherwise requires,—Definitions.
(ft) "compulsory deposit" means compulsory deposit under this Ordinance;
(b) "deposit" means a deposit 61 moneyj
(c) "depositor" means a person who is liable to make a compulsory rieposit;
(d) "Income-tax Act" means the Tncome-tax Act, 1961; 43 of 1061.
(e) all other words and expressions Used herein but not defined and defined in. the Income-tax Act shall have the meanings, respectively, assigned to them in that Act,