https://www.taxtmi.com/manuals?id=1273 Payments relating to deposits under the National Savings Scheme, otherwise subject to tax deduction at source, require no deduction when paid to the heirs of the assessee. The exemption applies only if the payment concerns deposits covered by the specified National Savings Scheme entry and the recipient is an heir of the assessee. Both conditions must be satisfied for non-deduction. en-us Mon, 05 Oct 2015 11:38:00 +0530 Sat, 29 Aug 2026 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1273 Payments relating to deposits under the National Savings Scheme, otherwise subject to tax deduction at source, require no deduction when paid to the heirs of the assessee. The exemption applies only if the payment concerns deposits covered by the specified National Savings Scheme entry and the recipient is an heir of the assessee. Both conditions must be satisfied for non-deduction. Manuals Income Tax Mon, 05 Oct 2015 11:38:00 +0530 https://www.taxtmi.com/manuals?id=1273