Notification No : 243
Date of Issue : 10/9/2002
Section(s) Referred : s. 115AC
Notification No. 243 of 2002, dt. 10th Sept, 2002.
In exercise of the powers conferred by clause (a) of sub-section (1), items (i) and (iii) of clause (b) of sub-section (1) and Explanation to sub-section (5) of section 115AC of the Income-tax Act, 1961 (43 of 1961), the Central Government specifies “the Issue of Foreign Currency Convertible Bonds and Ordinary Shares (Through Depository Receipt Mechanism) Scheme, 1993” notified vide notification of the Government of India, Ministry of Finance, Department of Economic Affairs No. GSR 700(E) dated the 12th November, 1993, as a Scheme for the purposes of the said section in respect of assessment year 2002-2003 and subsequent assessment years.
[F.No. 153/191/2000-TPL]
