Central Government specifies the National Savings Scheme, contained in the National Savings Scheme Rules, 1992, as a deposit scheme u/s 88(2)(ix) - G.S.R.819(E) - Income Tax

Central Government specifies the National Savings Scheme, contained in the National Savings Scheme Rules, 1992, as a deposit scheme u/s 88(2)(ix) NOTIFICATION NO. G.S.R.819 ( E ) DATED 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]