Notification No. 5/2005, Dated 17-1-2005
S.O. 61(F).—In exercise of the powers conferred by clause (ii b) of the proviso to Section 193 of the Income Tax Act. 1961 (43 of 1961). the Central Government hereby specifies the “IDBI Flexibonds 2004-2005” issued by Industrial Development Bank of India Limited for the purpose 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 Limited, Mumbai by registered post within a period of sixty days of such transfer.
[F. No. 275/67/2004-IT (B)]
