https://www.taxtmi.com/acts?id=36742 Rule 23 permitted exchange of National Savings Certificates between denominations provided the aggregate face value remained unchanged; certificates with different issue dates could not be combined to obtain a higher denomination; and exchanged certificates retained the original certificate date(s) rather than the exchange date. The rule has since been omitted. en-us Mon, 01 Jul 2019 12:53:14 +0530 Mon, 04 Nov 2024 18:28:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=36742 Rule 23 permitted exchange of National Savings Certificates between denominations provided the aggregate face value remained unchanged; certificates with different issue dates could not be combined to obtain a higher denomination; and exchanged certificates retained the original certificate date(s) rather than the exchange date. The rule has since been omitted. Act-Rules Direct Taxes Mon, 01 Jul 2019 12:53:14 +0530 https://www.taxtmi.com/acts?id=36742