Section 9 - Amendment of section 80L - Direct Tax Laws (Second Amendment) Act, 1989

9. Amendment of section 80L. In section 80L of the Income-tax Act, in sub-section (1), after clause (i), the following clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1984, namely :- (ia) interest on National Savings Certificates (VI Issue) and National Savings Certificates (VII Issue) issued under the Government Savings Certificates Act, 1959 (46 of 1959); .