Notification no. S.O.1831-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 ” 11% IDBI Bonds, 2002 (47th Series)” issued by the Industrial Development Bank of India, Bombay, for the purposes of the said clause