Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 88(2)] [Section 88] [Entire Act] Union of India - Subsection Section 88(2)(x) in The Income Tax Act, 1961 (x)[ as subscription to the National Savings Certificates (VI Issue) and National Savings Certificate (VII Issue) issued under the Government Savings Certificates Act, 1959 (46 of 1959); [Inserted by Act 12 of 1990, Section 30 (w.e.f. 1.4.1991).]