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    <title>Investment in National Savings Certificates, etc.-Exemption on holdings in the names of minor children</title>
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    <description>Exemption is allowed on interest from specified tax-free savings certificates and accounts held in the names of an assessee&#039;s spouse and minor children up to the prescribed individual or joint investment limits; ceilings for discontinued certificates are inclusive of current National Savings Certificate limits, and remedial relief must be granted where exemption was not previously allowed.</description>
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    <pubDate>Sat, 30 Apr 1977 00:00:00 +0530</pubDate>
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      <title>Investment in National Savings Certificates, etc.-Exemption on holdings in the names of minor children</title>
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      <description>Exemption is allowed on interest from specified tax-free savings certificates and accounts held in the names of an assessee&#039;s spouse and minor children up to the prescribed individual or joint investment limits; ceilings for discontinued certificates are inclusive of current National Savings Certificate limits, and remedial relief must be granted where exemption was not previously allowed.</description>
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      <pubDate>Sat, 30 Apr 1977 00:00:00 +0530</pubDate>
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