Deduction under section 80C: correction of NSC rule citation clarifies applicability for NSC VI issue contributions. The circular corrects the citation in Circular No. 405 para 2(iv), replacing '(Rules 19 and 28 of N.S.C.-VII Issue Rules, 1981)' with '(Rules 19 and 28 of N.S.C.-VI Issue Rules, 1981)', thereby clarifying the applicable NSC rule references for deductions relating to contributions to the NSC VI issue.
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Deduction under section 80C: correction of NSC rule citation clarifies applicability for NSC VI issue contributions.
The circular corrects the citation in Circular No. 405 para 2(iv), replacing "(Rules 19 and 28 of N.S.C.-VII Issue Rules, 1981)" with "(Rules 19 and 28 of N.S.C.-VI Issue Rules, 1981)", thereby clarifying the applicable NSC rule references for deductions relating to contributions to the NSC VI issue.
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