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Notification: 230(E)
Section(s) Referred: s. 10(15)(iv)(h)
Statute: INCOME TAX
Date of Issue: 16/3/2001
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 tax-free (Series-VIII 2007) non-convertible, unsecured and redeemable bonds of rupees fifty crores each carrying an interest of 8.85 per cent. per annum payable half yearly for a period of seven years, bearing distinctive numbers from 0000001 to 500000 issued by the Indian Renewable Energy Development Agency Limited, during the financial year 2000-2001 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 or her name and the holding with the said Agency.
[Notification No. 60/2001/F. No. 178/74/2000-ITA-I]
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