Ibid. (Latin, short for ibidem, meaning in the same place) is the term used to provide an endnote or footnote citation or reference for a source that was cited in the preceding endnote or footnote.This is similar in meaning to idem (meaning something that has been mentioned previously; the same), abbreviated Id.5] Ibid. 1, p. 34. Reference 2 is the same as reference 1: E. Vijh, Latin for Dummies on page 23, whereas reference 3 refers to the same work but at a different location, namely page 29. Intervening entries require a reference to the original citation in the form, as in reference 5.
The Capital Gain Account Scheme primarily helps you avail of tax exemptions from capital gains. It offers two types of accounts-Savings and Term Deposits.Key Benefits. 1  Tax exemption under section 54(F)(4) of Income Tax Act 1961.he Capital Gain Account Scheme primarily helps you avail of tax exemptions from capital gains. It offers two types of accounts-Savings and Term Deposits.
List of Banks who can Accept Deposit â The account under Capital Gains Accounts Scheme cannot be opened in all the branches and with all the banks. The government has identified the following 28 banks to accept the deposit under Capital Gains Accounts Scheme 1988.n a situation where such purchase or construction is not completed by July 31, 2011 in that event the money must be deposited on or before July 31, 2011, that is, the last date of filing the income tax return in terms of the Capital Gains Accounts Scheme.