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    <title>Mode of investment as specified in sub-section (5) of section 11 of the Income-tax Act--Investment in ``Kisan Vikas Patra&#039;&#039; and ``Indira Vikas Patra&#039;&#039;--Clarification regarding</title>
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    <description>Clarifies that Indira Vikas Patra and Kisan Vikas Patra, having been notified under the rule-making powers for savings certificates, constitute savings certificates within the Government Savings Certificates framework and therefore qualify as authorised modes of investment for public charitable or religious trusts under the statutory provision governing investment of surplus funds.</description>
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      <description>Clarifies that Indira Vikas Patra and Kisan Vikas Patra, having been notified under the rule-making powers for savings certificates, constitute savings certificates within the Government Savings Certificates framework and therefore qualify as authorised modes of investment for public charitable or religious trusts under the statutory provision governing investment of surplus funds.</description>
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