00599pab a2200145 454500008004000000100001900040245004900059260000900108300001600117362001000133520025100143650001300394650001200407773003400419180718b2003   xxu||||| |||| 00| 0 eng d  aMoorthy, Vivek  aSmall savings policy: circumventing tax sops  c2003  ap.1743-744.  a3 May  aInflation benchmarking of small savings and provident fund interest rates, which is a sound policy in and of itself, has the added advantage of lowering the interest paid when there is inflation and tax exemptions cannot be touched. - Reproduced.  aTaxation  aSavings  aEconomic and Political Weekly