Section Text
In section 80C of the Income-tax Act, in sub-section (2), in clause (h), with effect from the 1st day of April, 1990, -
(a) after sub-clause (i), the following sub-clause shall be inserted, namely :-
"(ia) as subscription to any such deposit scheme of the National Housing Bank established under section 3 of the National Housing Bank Act, 1987 (53 of 1987) as the Central Government may, by notification in the Official Gazette, specify in this behalf;";
(b) in sub-clause (ii), in item (c), after sub-item (3), the following sub-item shall be inserted, namely :-
"(3A) the National Housing Bank, or".