Notification No : 331
Date of Issue : 28/10/2002
Section(s) Referred : s. 193
Notification No. 331 of 2002, dt 28th Oct, 2002
In exercise of the powers conferred by clause (iib) of the Proviso to section 193 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies the “7.15% NHB Capital Gains Bonds, 2002” issued by the National Housing Bank, New Delhi for the purposes 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 National Housing Bank by registered post within a period of sixty days of such transfer.