Section(s) Referred: 88 ,88(2) ,88(2)(ix)
Statute: INCOME TAX
Date of Issue: 21/10/1992
In exercise of the powers conferred by clause (ix) of sub-section (2) of section 88 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies the National Savings Scheme, contained in the National Savings Scheme Rules, 1992, as a deposit scheme for the purpose of clause (ix) of sub-section (2) of section 88.
2. This Notification is effective from the 1st day of October, 1992.
(Sd.) K. M. Sultan, Director (TPL).
[No. 9110/F. No. 133/347/92-TPL