National Savings Scheme payments to an assessee's heirs qualify for no tax deduction at source when specified deposit conditions apply.

Tax deduction at source is not required on a payment relating to deposits under the National Savings Scheme where the payment is otherwise covered by Section 393(3), Table, serial number 6, and is made to the heirs of the assessee. The exemption from deduction is confined to payments concerning the specified deposits and made to the assessee's heirs.

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