Section 33 - Amendment of section 80L - Finance (No. 2) Act, 1991

33. Amendment of section 80L. 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); .