54E : Notification: S.O.54(E) Date of Issue: 31/1/1991

Notification: S.O.54(E) Date of Issue: 31/1/1991

Notification: S.O.54(E)

Section(s) Referred: 88 ,88(2) ,88(2)(xi)

Statute: INCOME TAX

Date of Issue: 31/1/1991

In exercise of the powers conferred by clause (xi) of sub-section (2) of section 88 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies the National Savings Certificates (VIII Issue), issued under the Government Savings Certificates Act, 1959 (46 of 1959), as saving certificates for the purposes of the said clause for the assessment year 1991-92 and subsequent assessment years

(Sd.) Anil Vivian Singh, Under Secretary to the Government of India, [No. 8806/F. No. 142/25/90-TPL