Notification No.S.O.2648 – Income Tax In exercise of the powers conferred by clause (iib) of the proviso to section 193 of the Income-tax Act, 1961(43 of 1961), the Central Government hereby specifies the “HDFC–12.5 per cent. Bonds, 1997 (A)” issued by the Housing Development Finance Corporation Ltd., Bombay, for the purposes of the said clause