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Notification: S.O.96(E)
Section(s) Referred: 10 ,10(15) ,10(15)(iv)
Statute: INCOME TAX
Date of Issue: 5/2/1996
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 specifies 10.5 per cent. tax-free Konkan Railway Bonds bearing distinctive numbers :
2D — 10,16,204 to 13,66,500 ;
3A — 1 to 27,61,000 ;
3B — 1 to 7,40,000 ;
3C — 1 to 6,45,000 ;
for an amount of rupees four hundred forty-nine crores, sixty-two lakhs and ninety-seven thousand only issued by the Konkan Railway Corporation Limited for the purpose of the said item :
Provided that the benefit under the said item shall be admissible only if the holder of such bonds registers his name and the holding with the said Corporation.
[Notification No. 9964/F. No. 178/77/95-ITA-I
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