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Notification: S.O.2279
Section(s) Referred: 193 ,1931 ,1931(iia)
Statute: INCOME TAX
Date of Issue: 21/6/1988
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 ” 11% IDBI Bonds, 2003 (48th Series) ” issued by the Industrial Development Bank of India, Bombay, for the purposes 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 Industrial Development Bank of India, by registered post within a period of sixty days of such transfer. [No. 8031/F. No. 275/80/88-IT(B)
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