National Savings Certificates and related instruments notified under withholding provision for income-tax withholding applicability by government. The Central Government notifies five specified Certificates for the purposes of the withholding provision: National Savings Certificates (V Issue), National Savings Annuity Certificate, National Savings Certificates (VI Issue), National Savings Certificates (VII Issue), and Social Security Certificates.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
National Savings Certificates and related instruments notified under withholding provision for income-tax withholding applicability by government.
The Central Government notifies five specified Certificates for the purposes of the withholding provision: National Savings Certificates (V Issue), National Savings Annuity Certificate, National Savings Certificates (VI Issue), National Savings Certificates (VII Issue), and Social Security Certificates.
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