Home Loan Account Scheme specified as a qualifying deduction under section 80C, extending eligibility for subsequent assessment years. The Central Government specifies the Home Loan Account Scheme of the National Housing Bank, established under section 3 of the National Housing Bank Act, 1987, as qualifying under sub clause (ia) of clause (h) of sub section (2) of section 80C of the Income tax Act for the assessment year 1990 91 and subsequent assessment years, thereby designating the Scheme for purposes of that deduction provision.