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of <h1>Income-tax Act Section 80CCA amended: References to 'National Savings Scheme' replaced for clarity effective October 1, 1991.</h1> Section 80CCA of the Income-tax Act is amended by the Finance (No. 2) Act, 1991, effective from October 1, 1991. In sub-section (1), clause (i), the reference to the 'National Savings Scheme' is removed. In sub-section (2), clause (a), and Explanation 1, the phrase 'under the National Savings Scheme' is replaced with 'under the scheme referred to in clause (i) of sub-section (1).' These changes clarify the language concerning the applicable savings scheme within the section.
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