Notification: G.S.R.504(E)
Section(s) Referred: 54E ,54E(1) ,54E(1)(c)
Statute: INCOME TAX
Date of Issue: 21/6/1983
In exercise of the powers conferred by sub-clause (iii) of clause (c) of Explanation 1 to sub-section (1) of section 54E of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies that the National Rural Development Bonds (Second Issue) specified under clause (b) of rule 4 of the Public Debt Rules, 1946, in the notification of the Government of India in the Ministry of Finance (Department of Economic Affairs) No. GSR 503(E) dated the 21st June, 1983, shall be the National Rural Development Bonds (Second Issue) for the purposes of sub-clause (iii) of clause (c) of Explanation 1 to sub-section (1) of section 54E of the said Income-tax Act, 1961.
[No. F. 4(3)-W&M/83
