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[Notification No 188/2005/F.No.178/43/2005-ITA-I]
S.O. 1114(E).— In exercise of powers conferred by the sub-clause(1) of clause(15) of section 10 of the Income tax Act, 1961(43 of 1961), the Central Government hereby specifies the India Millennium Deposits, being bank instruments representing foreign currency denominated deposits in the form of promissory notes, issued by the State Bank of India, a bank constituted under section 3 of the State Bank of India Act, 1955(23 of 1955) as deposits for the purposes of the said sub-clause.
