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        Direct Taxes

        Para 9 - Power to relax

        National Savings (Monthly Income Account) Scheme, 2019

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        National Savings Monthly Income Account scheme permits the government to relax scheme provisions when they cause undue hardship to depositors. The Central Government may, by order and for reasons recorded in writing, relax the requirements of any provision of the National Savings (Monthly Income Account) Scheme, 2019 if the operation of that provision causes undue hardship to a depositor, provided the relaxation is not inconsistent with the Act.
                          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 Monthly Income Account scheme permits the government to relax scheme provisions when they cause undue hardship to depositors.

                                The Central Government may, by order and for reasons recorded in writing, relax the requirements of any provision of the National Savings (Monthly Income Account) Scheme, 2019 if the operation of that provision causes undue hardship to a depositor, provided the relaxation is not inconsistent with the Act.


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