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      Income Tax

      Deduction under section 80C of the Income-tax Act, 1961, in respect of contributions made to National Savings Certificates VI & VII 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 ... Summary

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