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of <h1>Section 80L Amended: Interest on National Savings Certificates Now Included in Tax Exemption from April 1, 1992.</h1> Section 80L of the Income-tax Act is amended by substituting clause (ia) in sub-section (1) to include interest on National Savings Certificates (VI, VII, and VIII Issues) issued under the Government Savings Certificates Act, 1959. This amendment, introduced by the Finance (No. 2) Act, 1991, will be effective from April 1, 1992.
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