Sukanya Samriddhi Account ( SSA ) deposits eligible for deduction u/s 80C of Income Tax Act, 1961
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF DIRECT TAXES
NOTIFICATION NO. 09/2015
INCOME-TAX
21 st January, 2015
In exercise of the powers conferred by clause (viii) of sub-section (2) of section 80C of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies the “Sukanya Samriddhi Account” for the purposes of the said clause.
This notification shall come into force with effect from the date of its publication in the Official Gazette. [ F. NO. 178/3/2015-ITA-1 ]