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        Direct Taxes

        Para 4 - Deposits

        National Savings Certificates (VIII Issue) Scheme, 2019

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        National Savings Certificates deposits require Rs. 1,000 minimum, then Rs. 100 multiples; no maximum deposit limit and unlimited accounts permitted. Deposits require a minimum of one thousand rupees and thereafter in multiples of one hundred rupees; there is no maximum limit on deposits in any single account or across an account holder's accounts; an individual may open an unlimited number of accounts under the scheme.
                      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.

                            National Savings Certificates deposits require Rs. 1,000 minimum, then Rs. 100 multiples; no maximum deposit limit and unlimited accounts permitted.

                            Deposits require a minimum of one thousand rupees and thereafter in multiples of one hundred rupees; there is no maximum limit on deposits in any single account or across an account holder's accounts; an individual may open an unlimited number of accounts under the scheme.


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