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<h1>Kisan Vikas Patra Rules 1988: Governing Issuance and Management of Savings Certificates Under Government Savings Certificates Act 1959</h1> The Kisan Vikas Patra Rules, 1988, established under the Government Savings Certificates Act, 1959, were enacted by the Central Government to regulate the issuance and management of Kisan Vikas Patra, a savings instrument. These rules, identified as GSR 370(E), were officially implemented on April 1, 1988. The provisions govern the framework for direct taxes related to this savings scheme, outlining the legal parameters for its operation and administration.