https://www.taxtmi.com/circulars?id=4505 Interest on specified tax-free small savings certificates and accounts held in the names of an assessee's wife or minor children is exempt up to the maximum amount permitted for each person under the issue rules; joint holdings are exempt up to the joint limit and, on the death of one joint holder, the surviving joint holder continues to receive exemption up to the joint holding limit. Authorities are directed to grant relief where exemption was improperly restricted and to waive time limits where necessary. en-us Sat, 03 Feb 1973 00:00:00 +0530 Wed, 30 Jul 2008 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=4505 Interest on specified tax-free small savings certificates and accounts held in the names of an assessee's wife or minor children is exempt up to the maximum amount permitted for each person under the issue rules; joint holdings are exempt up to the joint limit and, on the death of one joint holder, the surviving joint holder continues to receive exemption up to the joint holding limit. Authorities are directed to grant relief where exemption was improperly restricted and to waive time limits where necessary. Circulars Income Tax Sat, 03 Feb 1973 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4505