Notification No.S.O.3396 – 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 ” 13 per cent. and 14 per cent. Secured Redeemable Non-Convertible Bonds—‘B’ Series-1987 “, issued by the Indian Telephone Industries Limited, Bangalore, for the purpose of the said clause