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    <title>Amendment of section 112A</title>
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    <description>An Explanation is added to treat National Savings Certificates (First Issue) as including the National Savings Certificates (First Issue)-Bank Series for the purposes of specified income-tax provisions, thereby extending the same tax treatment and definitional scope to the Bank Series.</description>
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      <description>An Explanation is added to treat National Savings Certificates (First Issue) as including the National Savings Certificates (First Issue)-Bank Series for the purposes of specified income-tax provisions, thereby extending the same tax treatment and definitional scope to the Bank Series.</description>
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