https://www.taxtmi.com/acts?id=6907 Rule 4 classifies National Savings Certificates into Single Holder, Joint 'A' and Joint 'B' types, specifying issuance to adults and minors and joint payment arrangements. Non-Resident Indians are not eligible to purchase these certificates; if a resident becomes non-resident during the maturity period the certificate is deemed encashed on that day and interest is payable from that day until the month before actual encashment at the Post Office Savings Account rate. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 05 Jan 2026 09:51:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6907 Rule 4 classifies National Savings Certificates into Single Holder, Joint 'A' and Joint 'B' types, specifying issuance to adults and minors and joint payment arrangements. Non-Resident Indians are not eligible to purchase these certificates; if a resident becomes non-resident during the maturity period the certificate is deemed encashed on that day and interest is payable from that day until the month before actual encashment at the Post Office Savings Account rate. Act-Rules Direct Taxes Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6907