Section 22 - Amendment of section 112A - Finance Act, 1966

22. Amendment of section 112A In section 112A of the Income-tax Act, the existing Explanation shall be re-numbered as Explanation 1 and after Explanation 1 as so re-numbered, the following Explanation shall be inserted, namely:- 'Explanation 2.-For the purposes of this section and sections 112, 114 and 193, National Savings Certificates (First Issue) includes National Savings Certificates (First Issue)-Bank Series .'