Notification No : 147
Date of Issue : 12/6/2002
Section(s) Referred : s.
Notification No. S.O. 627(E), dated 12th June, 2002.
In exercise of the powers conferred by sub-clause (h) Of Clause (iv) of sub-section (15) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies 8.55% Tax Free (9B Series) Konkan Railway Bonds bearing distinctive numbers from 1 to 10000) for an amount of rupees one hundred crores only issued by the Konkan Railway Corporation Limited for the purpose of the said sub-clause:
Provided that the benefit under the said section shall be admissible only if the holder of such bonds registers his/her name and the holding with the said Corporation.
[Notification No. 147/2002/F. No. 178/30/2000-ITA-I]