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Notification No : 54
Section(s) Referred : Section 193(ii)(b)
Date of Issue : 19/2/2004
Notification No. 54 of 2004, dt. 19th Feb., 2004
In exercise of the powers conferred by clause (ii)(b) of the proviso to Section 193 of the Income Tax Act, 1961 (43 of 1961), the Central Government hereby specifies the “IDBI Flexibonds 2003-2004” issued by Industrial Development Bank of India for the purpose 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 Industrial Development Bank of India, Mumbai, by registered post within a period of sixty days of such transfer.
File No.275/106/2003-IT(B)
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