000			00970npc a2200157Ia 4500
008			140613s2013 xx 000 0 und d
060			_a336.2
100			_aPANDEY, T N
245			_aInterest from fixed deposits with banks deserves exemption from income tax on the analogy of divided _bexemption
260			_c2013
300			_a86-90
520			_aA fond desire in the heart of persons in the lower and middle income groups, specially those who are in the evenings of their lives, is to make savings in many cases at the cost of considerable hardship by sacrificing some of the needs of day to day life, to secure a way of living at standards to which they have been used to living, provide financial cover in the absence of an organised social security scheme for its citizens from the government's side for meeting future needs and unforeseen contigencies.
653			_aTAXATION
773			_oP15071 _nM _921600 _011163 _tCHARTERED ACCOUNTANT
942			_2ddc _cARTCL
999			_c12292 _d12292