# The Finance Act, 1991, Section 33: Amendment of section 80L

- Act: The Finance Act, 1991 (Act 49 of 1991)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1991/section/33/

## Text

Amendment of section 80L. 33. In section 80L of the Income-tax Act, in sub-section (1), for clause (ia), the following clause shall be substituted, with effect from the 1st day of April, 1992, namely:— " (ia) interest on National Savings Certificates (VI Issue) or National Savings Certificates (VII Issue) or National Savings Certificates (VIII Issue) issued under the Government Savings Certificates Act, 1959 (46 of 1959);". [Finance (No. 2) Act, 1991] © Copyright. Taxmann Publications Pvt. Ltd.

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