National Deposits Scheme

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..... that deposits under such National Deposits Scheme as may be framed by the Central Government and notified by it in this behalf in the Official Gazette would qualify for exemption under section 5 of the Wealth-tax Act. It has also been pointed out that, as in the case of other financial assets, exemption in respect of deposits under such National Deposits Scheme will be available only where such as .....

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