Notification No. S.O.403-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 ” 11.5 per cent., IDBI Bonds 2009 (53rd Series) “, issued by the Industrial Development Bank of India, Bombay, for the purpose of the said clause