(2) The Central Government shall, by notification in the Official Gazette, frame a scheme or schemes, to be called Compulsory Deposit (Income-tax Payers) Scheme or Schemes, in relation tn compulsory deposits.
Compulsory Deposit Scheme.
(2) A scheme framed under sub-section (1) may provide for—
(a) the ma,nner 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 depc*- sits 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.
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(3) A scheme framed under this section may provide that all or any of its provisions shall take effect either prospectively or retrospectively on such date as may be specified in this behalf in the scheme.
(4) Any scheme framed under this section shall have effect notwithstanding anything contained in any law for the time being in force (other1 than this Ordinance) or any instrument having effect by virtue of any law other than this Ordinance.
14. The Central Government may, by notification in the Official Gazette, add, to, amend, vary or rescind any scheme framed under this Ordinance.
Modification, etc.
of scheme.