Interest on National Savings Certificates included under section 80L, effective from the fiscal year beginning April 1984. The amendment adds a clause deeming interest on National Savings Certificates (VI and VII issues) issued under the Government Savings Certificates Act, 1959 to be included within the deduction provision of section 80L, with effect from 1 April 1984.
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.
Interest on National Savings Certificates included under section 80L, effective from the fiscal year beginning April 1984.
The amendment adds a clause deeming interest on National Savings Certificates (VI and VII issues) issued under the Government Savings Certificates Act, 1959 to be included within the deduction provision of section 80L, with effect from 1 April 1984.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.