Provided that the benefit under the said clause shall be admissible in the case of transfer of such bonds, by endorsement or delivery, only if the transferee informs the Hindustan Zinc Limited by registered post within a period of sixty days of such transfer.
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 10-year 13 per cent. (taxable) Secured Non-convertible Bonds, issued by the Hindustan Zinc Limited, for the purposes of the said clause.
