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Notification No. S.O.551(E)-Income Tax In exercise of the powers conferred by sub-clause (iid) of clause (15) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies the NRI Bonds (Second Series), issued by the State Bank of India, a bank established under section 3 of the State Bank of India Act, 1955 (23 of 1955), for the purposes of the aforesaid sub-clause.