[OMITTED BY THE FINANCE ACT, 1988, W.E.F. 1-4-1989]
Tax on interest on National Savings Certificates (First Issue).
96 112A. [ Omitted by the Finance Act, 1988, w.e.f. 1-4-1989. Original section was inserted by the Finance (No. 2) Act, 1965, w.e.f. 11-9-1965.]