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of <h1>National Savings Scheme Now Qualifies for Tax Benefits under Section 80L(1)(iii) of Income-tax Act, 1961</h1> The Central Government has designated the National Savings Scheme, as outlined in the National Savings Scheme Rules, 1992, as a qualifying scheme under section 80L(1)(iii) of the Income-tax Act, 1961. This specification allows for certain tax benefits under the mentioned section of the Act. The notification, identified as G.S.R.820(E), was issued on October 21, 1992, and became effective from October 1, 1992.
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