REGD. NO, D, L,-33004/99

The Gazette of

India

EXTRAORDINARY

PART II—Section 3—Sub-section (ii)

PUBLISHED BY AUTHORITY

No. 320]

NEW DELHI, TUESDAY, APRIL 2, 2002/CHAITRA 12, 1924

MINISTRYOF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF DIRECT TAXES)

NOTIFICATION

New Delhi, the 2nd April, 2002

(INCOME-TAX)

S.O. 372 (E).—In exercise of the powers conferred by clause (xiiia) of sub-section (2) of Section 88 of the

Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies the New Jeevan Dhara and New Jeevan

Akshay Plans of the Life Insurance Corporation of India, as filed by that Corporation with the Controller of Insurance

under sub-section (1) of Section 40 B of the Insurance Act, 1938 (4 of 1938), read with Rule 17C of the Insurance Rules,

1939 and Section 26 read with sub-section (2) of Section 3 of the said Insurance Act respectively, as the annuity plans

of that Corporation for the purposes of the said clause (xiiia).

2. This Notification shall be deemed to have come into force on the 1 st day of February, 2002.

[Notification No.71/2002/F. No. 174/9/2001-ITA-I.]

I PS. BINDRA. Under Secy.

1104 GI/2002

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