Section 10(15), item (h) of sub-clause (iv) of the Income-tax Act, 1961 – Exemptions – Interest on bonds/debentures – Notified bonds/debentures of Public Sector Companies
Notification No.6/2012 [F.No. 178/56/2011-(ITA.I)], dated 14-2-2012
S.O. (E).- In exercise of the powers conferred by item (h) of sub-clause (iv) of clause (15) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby makes following amendment to the notification of the Government of India, Ministry of Finance (Department of Revenue), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 2210(E), dated the 23rd September, 2011, namely :-
In the said notification, in the Table, for serial number 2 and the entries relating thereto, the following serial number and entries shall be substituted, namely:-
| S. No. (1) | Entities (2) | Aggregate Amount of Bonds (3) |
| “2. | Indian Railway Finance Corporation Ltd. | Rs. 7,000 crores” |
