National Savings Scheme deposit payments receive tax deduction exemption when paid to an assessee's heirs under specified conditions.

Payments relating to deposits under the National Savings Scheme, otherwise subject to tax deduction at source, require no deduction when paid to the heirs of the assessee. The exemption applies only if the payment concerns deposits covered by the specified National Savings Scheme entry and the recipient is an heir of the assessee. Both conditions must be satisfied for non-deduction.

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