55. Substituted by the Finance Act, 1995, w.e.f. 1-4-1995. Prior to its substitution, sub-clause (v), as inserted by the Finance Act, 1990, w.r.e.f. 1-4-1989 and later amended by the Finance Act, 1993, w.r.e.f. 2-11-1992, read as under:

“(v)  interest on securities held by the Welfare Commissioner, Bhopal Gas Victims, Bhopal, in Reserve Bank’s SGL Account No. SL/DH 048;”