Post Office (Monthly Income Account) (Amendment) Rules, 1991
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....FINANCE (Department of Economic Affairs) NOTIFICATION New Delhi, the 12^th September, 1991 G.S.R. 581(E).- In exercise of the powers conferred by section 15 of the Government Savings Bank ....
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....e 1 following proviso shall be added, namely :- "Provided that no such deduction shall be made if the account is closed after expiry of three years from the date of opening of such account". ....
TaxTMI