Notification No.S.O.736(E) – Income Tax In exercise of the powers conferred by item (h) of sub-clause (iv) of clause (15) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies “15-year 9 per cent. (tax-free) SCICI Bonds (Series 2)”, issued by the Shipping Credit and Investment Company of India Limited, for the purpose of the said item