Section 80C exemption of income tax act is also available on investment on Sukanya Samriddhi account. Ministry of finance issued a notification no. 144 dated 21 January 2015 regarding this issue. Full notification is as under.
S.O. 210(E).— 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.
2. This notification shall come into force with effect from the date of its publication in the Official Gazette.
[Notification No. 9/2015, F. No. 178/3/2015-ITA. I ]
DEEPSHIKHA SHARMA, Director
