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Notification: S.O. 469(E)
Section(s) Referred: 54EA ,54EA(1)
Statute: INCOME TAX
Date of Issue: 27/5/1998
In exercise of the powers conferred by sub-section (1) of section 54EA of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby specifies the following bonds as long term specified securities, for the purpose of the said section, namely :–
Bonds to be issued by the Wind Energy System Care (India) Ltd., Chennai, a public company registered under the Indian Companies Act, 1956 and having its registered office at Rani Arcade, 24, 1st Avenue, Ashok Nagar, Chennai 600 083, within one year from the date of publication of this notification, of an amount not exceeding Rs. 45 crores which are not transferable before three years after their allotment.
(Sd.) Promila Bhardwaj, Deputy Secretary to the Government of India.
[Notification No. 10619/F. No. 178/29/98-ITA-I]
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