Savings certificates recognised as eligible investment for charitable trust surplus, encompassing Indira Vikas Patra and Kisan Vikas Patra.

Clarifies that Indira Vikas Patra and Kisan Vikas Patra, having been notified under the rule-making powers for savings certificates, constitute savings certificates within the Government Savings Certificates framework and therefore qualify as authorised modes of investment for public charitable or religious trusts under the statutory provision governing investment of surplus funds.

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