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[Cites 0, Cited by 0] [Section 88(2)] [Section 88] [Entire Act]

Union of India - Subsection

Section 88(2)(b) in The Income Tax Act, 1961

(b)any authority constituted in India by or under any law enacted either for the purpose of dealing with and satisfying the need for housing accommodation or for the purpose of planning, development or improvement of cities, towns and villages, or for both, not being a scheme the interest on deposits whereunder qualifies for the purposes of computing the deduction under section 80-L, as the Central Government may, by notification in the Official Gazette, specify in this behalf;]