NOTIFICATION NO. 369/2006, DATED 15-12-2006
In exercise of the powers conferred by clause 48 of section 2 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies the bond with the following particulars as zero coupon bond for the purposes of the said clause, namely:-
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ten years zero coupon bond of Small Industries Development Bank of India (SIDBI); ;
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ten years;
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to be issued on or before the 31st day of March, 2009;
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twenty-one thousand six-hundred rupees for each bond;
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to be decided by SIDBI at the time of issue of the bond; and
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five lakhs.
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2. This notification is subject to the fulfilment of conditions referred to in clause (ii), clause (iii) and clause (v) of sub-rule (3) and sub-rule (6) of rule 8B of the Income-tax Rules, 1962.
[F. No. 133/30/2006-TPL]
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