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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Tax Exemption Expanded: National Savings Certificates Interest Now Covered Under Section 80L with Retrospective Effect from 1984</h1> The amendment modifies section 80L of the Income-tax Act, 1961 by inserting a new clause (ia) to include interest from National Savings Certificates (VI and VII Issues) issued under the Government Savings Certificates Act, 1959. The amendment is retroactively applied from April 1, 1984, expanding tax exemption provisions for specific government savings instruments.
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