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Notification: S.O.72(E)
Section(s) Referred: 194A ,194A(3) ,194A(3)(vi)
Statute: INCOME TAX
Date of Issue: 24/1/1992
In pursuance of clause (vi) of sub-section (3) of section 194A of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the Certificates/Deposit Schemes mentioned in the Table given below for the purpose of the said clause :–
TABLE
Description of Certificates/Deposits Schemes
—— 1. Post Office Recurring Deposit Account
2. Post Office Time Deposit Account (one year, two year, three year and five year)
3. Post Office Monthly Income Account
4. Kisan Vikas Patras
5. National Savings Certificates (VIII issue)
6. Indira Vikas Patras. ——-
[Notification No. 8985/F. No. 275/165/91-IT(B)
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