Section(s) Referred: 10 ,10(4B)
Statute: INCOME TAX
Date of Issue: 8/9/1982
In exercise of the powers conferred by clause (4B) of section 10 of the Income-tax Act, 1961 (43 of 1961), clause (xvi-c) of sub-section (1) of section 5 of the Wealth-tax Act, 1957 (27 of 1957), and clause (ii-d) of sub-section (1) of section 5 of the Gift-tax Act, 1958 (18 of 1958), the Central Government hereby specifies the National Savings Certificates VI and VII Issues as the savings certificates for the purposes of the aforesaid provisions of the Income-tax Act, 1961, the Wealth-tax Act, 1957, and the Gift-tax Act, 1958.
2. This notification shall come into force on the 1st April, 1983.
[No. 4904/F. No. 144(3)/82-TPL