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A reserve account that shall not be used by the company for any purpose other than repayment of deposits is called:
Debenture redemption reserve
Deposit repayment reserve
Capital redemption reserve
Free reserve
Every Company having outstanding deposits shall deposit atleast 20% of the amount of its deposits maturing during the following financial year, on or before 30th April of each year and such amount shall be kept in a separate bank account to be called deposit repayment reserve account.
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