NOTIFICATION NO. 142/2006, DATED 29-6-2006Online GST Certification Course by TaxGuru & MSME- Click here to Join
S.O. 963(E). —In exercise of the powers conferred by sub-clause (i ) of clause (b) of the Explanation to section 54EC of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the bonds for an amount of rupees one thousand five hundred crores (redeemable after three years) to be issued by the National Highways Authority of India constituted under section 3 of the National Highways Authority of India Act, 1988 (68 of 1988), during the financial year 2006-07 as ‘long-term specified asset’ for the purpose of the said section.
[F. No. 142/09/2006-TPL]