Notification No : 61
Date of Issue : 19/3/2002
Section(s) Referred : s. 10(15)(iv)(h)
Notification No. S. O. 316(E), dated 19th March, 2002.
In exercise of the powers conferred by item (h) of sub-clause (iv) of clause (15) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies tax-free Bonds of the National Housing Bank-Swarna Jayanti Rural Housing Finance, 2000-2001 of rupees one lakh each carrying on interest of 7.5 per cent. per annum for a period of ten years for an amount of rupees one hundred crores only bearing distinctive numbers from D-00001 to D-10000 issued during 2000-2001 by the National Housing Bank for the purpose of the said section:
Provided that the benefit under the said item
shall be admissible only if the holder of such bonds registers his or her name and the holding with the said Bank.
[Notification No. 61/2002/F. No. 178/33/2001-ITA-I]