Notification: G.S.R.801(E)
Section(s) Referred: 88 ,88(2) ,88(2)(xiiia)
Statute: INCOME TAX
Date of Issue: 7/10/1992
In exercise of the powers conferred by clause (xiiia) of sub-section (2) of section 88 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies the Jeevan Dhara and Jeevan Akshay plans of the Life Insurance Corporation of India, as filed by that Corporation with the Controller of Insurance under sub-section (1) of section 40B of the Insurance Act, 1938 (4 of 1938), read with rule 17C of the Insurance Rules, 1939, and section 26 read with sub-section (2) of section 3 of the said Insurance Act respectively, as the annuity plans of that Corporation for the purposes of the said clause (xiiia).
This notification shall be deemed to have come into force on the 1st day of April, 1992.
(Sd.) K. M. Sultan, Director (TPL-II).
[No. 9108/F. No. 133/228/92-TPL
