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        Direct Taxes

        Para 11 - Power to relax

        National Savings Scheme Rules, 1992

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        Power to relax: Central Government may relax rule requirements causing undue hardship, by order with reasons, consistent with the Act. Central Government may relax provisions of the National Savings Scheme Rules, 1992 when their operation causes undue hardship to a depositor, by a reasoned written order, provided such 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.

                                Power to relax: Central Government may relax rule requirements causing undue hardship, by order with reasons, consistent with the Act.

                                Central Government may relax provisions of the National Savings Scheme Rules, 1992 when their operation causes undue hardship to a depositor, by a reasoned written order, provided such relaxation is not inconsistent with the Act.


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