Central Government specifies the National Savings Certificates VI and VII Issues as the savings certificates for the purposes of the aforesaid provisions of the Income-tax Act, 1961, the Wealth-tax Act, 1957, and the Gift-tax Act, 1958 - S.O.653(E) - Income Tax Act, 1961
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Savings certificates specification: National Savings Certificates VI and VII designated for tax treatment under income, wealth and gift laws. Central Government designates National Savings Certificates VI and VII as savings certificates for purposes of the Income-tax Act, the Wealth-tax Act, and the Gift-tax Act, exercising the delegated powers in those statutes. The notification specifying those issues takes effect from 1 April 1983 and thus fixes the commencement date for the prescribed tax treatment of those certificate issues.
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.
Savings certificates specification: National Savings Certificates VI and VII designated for tax treatment under income, wealth and gift laws.
Central Government designates National Savings Certificates VI and VII as savings certificates for purposes of the Income-tax Act, the Wealth-tax Act, and the Gift-tax Act, exercising the delegated powers in those statutes. The notification specifying those issues takes effect from 1 April 1983 and thus fixes the commencement date for the prescribed tax treatment of those certificate issues.
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