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Notification No.S.O.18(E) – Income Tax In exercise of the powers conferred by clause (ii) of sub-section (1) of section 80L of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies MTNL 7-years 17 percent. (Taxable) Secured Redeemable Non-Convertible Telephone Bonds, 1992 (6th Series), issued by the Mahanagar Telephone Nigam Limited, New Delhi, for the purpose of the said clause