Regulations in terms of section 12T(8) of the Income Tax Act, 1962, on the requirements for Tax Free Investment
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Notice No. R. 172 of 2015

Preamble

Part I

Part II : Issue of financial instrument and policy

Part III : Disclosure

Part IV : Withdrawal and transfer

Part V : Returns and maturity date

Part VI : Fees

Part VII : Composition of tax free investment

Part VIII : Transactions not allowed

Part IX : Compliance with regulations

Part X : Non-compliance with regulations

Part XI : Miscellaneous