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Notification: S.O.133
Section(s) Referred: 193 ,193(iib)
Statute: INCOME TAX
Date of Issue: 21/11/1987
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. Secured Redeemable Non-convertible Bonds (B-Series) “, issued by the Neyveli Lignite Corporation Limited, Neyveli, Tamil Nadu, for the purpose of the said clause :
Provided that the benefit under the said provision shall be admissible in the case of transfer of such bonds by endorsement or delivery, only if the transferee informs the Neyveli Lignite Corporation Limited, Neyveli, Tamil Nadu, by registered post within a period of sixty days of such transfer.
[No. 7629/275/83/87–IT(B)]
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