In exercise of the powers conferred by clause (ii) of sub-section (1) of section 80L, and clause (iib) of the proviso to section 193 of the Income-tax Act, 1961 (43 of 1961), and clause (xxiv) of sub-section (1) of section 5 of the Wealth-tax Act, 1957 (27 of 1957), the Central Government hereby specifies the debentures issued by the State Electricity Boards, the Agro Industries Corporations, Housing Boards (for rural housing), Co-operative Processing and Marketing Societies and other approved State sponsored institutions between 1st January, 1977, and 31st December, 1981, in pursuance of any scheme for raising resources in rual arreas, for the purpose of the said clauses.
