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Notification: S.O.3396
Section(s) Referred: 193 ,193(iib)
Statute: INCOME TAX
Date of Issue: 7/11/1987
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 ” 13 per cent. and 14 per cent. Secured Redeemable Non-Convertible Bonds—‘B’ Series-1987 “, issued by the Indian Telephone Industries Limited, Bangalore, for the purpose of the said clause :
Provided that the benefit under the said proviso shall be admissible in the case of transfer of such bonds, by endorsement or delivery, only if the transferee informs the Indian Telephone Industries Limited by registered post within a period of sixty days of such transfer.
[No. 7623 (F. No. 275/76/87-IT(B))
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