Notification No. 8/2005, Dated 20-1-2005
S.O. 69(E).—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 the “Secured non-cumulative and non-convertible tax-free Indian Renewable Energy Development Agency Energy Bonds in the nature of Debentures (Series-XI)” of Rupees one thousand each for an amount of Rupees fifty crores only, being in demat form issued by “M/s. Indian Renewable Energy Development Agency Limited (IREDA), New Delhi”, during the financial year 2003-2004, 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/her name and the holding with the said Corporation.
[F. No. 178/64/2003-ITA. I]
