https://www.taxtmi.com/acts?id=4030 A payer of amounts falling under clause (a) of section 80CCA, notably deposits under the National Savings Scheme, must deduct tax at source at the prescribed rate when making the payment, subject to a de minimis exemption for payments below the specified monetary threshold and a specific exclusion for payments to the heirs of the assessee. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 10 Jul 2025 14:30:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4030 A payer of amounts falling under clause (a) of section 80CCA, notably deposits under the National Savings Scheme, must deduct tax at source at the prescribed rate when making the payment, subject to a de minimis exemption for payments below the specified monetary threshold and a specific exclusion for payments to the heirs of the assessee. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4030