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In exercise of powers conferred under Paragraph 4.11 of the Export and Import Policy 1997-2002, as notified in the Gazette of India extraordinary, Part-II Section 3, Sub section (ii) vide S. O. No: 283 (E) dated 31.03.1997, the Director General of Foreign Trade hereby makes the following amendment in Handbook (Vol.I). (RE-01), 1997-2002.
Notification No. 3-Income Tax Provided that the benefit under the said section shall be admissible only if the holder of such bonds registers his/her name and the holding with the said Corporation.
