Definition of National Savings Certificates (First Issue) expanded to include Bank Series for specified income-tax provisions. An Explanation is added to treat National Savings Certificates (First Issue) as including the National Savings Certificates (First Issue)-Bank Series for the purposes of specified income-tax provisions, thereby extending the same tax treatment and definitional scope to the Bank Series.
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Definition of National Savings Certificates (First Issue) expanded to include Bank Series for specified income-tax provisions.
An Explanation is added to treat National Savings Certificates (First Issue) as including the National Savings Certificates (First Issue)-Bank Series for the purposes of specified income-tax provisions, thereby extending the same tax treatment and definitional scope to the Bank Series.
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