Notification No         :      67
Section(s) Referred       :        Section 54EC
Date of Issue          :       5/3/2004
Notification No. 67 of 2004, dt. 5th Mar., 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 “NHAI Non-convertible Redeemable Bonds with benefits under Section 54EC of the Income Tax Act, 1961” issued by National Highways Authority of India, New Delhi 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 National Highway Authority of India, New Delhi by registered post within a period of sixty days of such transfer.
File No.275/5/2004-IT (B)

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