Section 80CCA amendment clarifies scheme reference, replacing 'National Savings Scheme' wording with a clause (i) cross reference. Amendment revises statutory wording in section 80CCA to remove the bracketed identification of the National Savings Scheme in clause (i) of sub section (1) and substitutes all express references to 'under the National Savings Scheme' in sub section (2)(a) and Explanation 1 with a cross reference to 'the scheme referred to in clause (i) of sub section (1)', thereby centralising the scheme reference within the subsection.
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Section 80CCA amendment clarifies scheme reference, replacing 'National Savings Scheme' wording with a clause (i) cross reference.
Amendment revises statutory wording in section 80CCA to remove the bracketed identification of the National Savings Scheme in clause (i) of sub section (1) and substitutes all express references to "under the National Savings Scheme" in sub section (2)(a) and Explanation 1 with a cross reference to "the scheme referred to in clause (i) of sub section (1)", thereby centralising the scheme reference within the subsection.
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