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        Direct Taxes

        Rule 5 - Purchase of Certificates

        National Savings Certificates (IX-Issue) Rules, 2011

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        Purchase of certificates permitted without prescribed amount restriction under National Savings Certificates rules, enabling flexible subscription. Under Rule 5 of the National Savings Certificates (IX Issue) Rules, 2011, certificates may be purchased for any amount, allowing subscribers to acquire certificates in denominations of their choosing without a prescribed minimum or denomination requirement.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Purchase of certificates permitted without prescribed amount restriction under National Savings Certificates rules, enabling flexible subscription.

                                Under Rule 5 of the National Savings Certificates (IX Issue) Rules, 2011, certificates may be purchased for any amount, allowing subscribers to acquire certificates in denominations of their choosing without a prescribed minimum or denomination requirement.


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