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1. sir in exempt income,there is ‘interest from national savings and investment certificates’. Again in saving income received gross, there is interest from national savings and investment bank accounts. aren’t these two same?
2.income received from a NISA is exempt. So, is interest received from NISA is also exempt?
1. No they are not the same – the words are different – NS&I CERTIFICATES income is exempt but NS&I BANK ACCOUNT interest is taxable
2. The income received from a NISA is usually interest income!
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