Notification: S. O. 153(E)
Section(s) Referred: s. 10(15)(iv)
Statute: INCOME TAX
Date of Issue: 9/3/1999
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 10.5% Tax-free Indian Renewable Energy Development Agency Energy Bonds (Series IV) of Rs. 1,000 each for an amount of Rupees ninety crores ninety nine lakhs twenty thousand only bearing distinctive numbers from 01 to 909920 issued by the Indian Renewable Energy Development Agency Limited, for the purpose of the said item:
Provided that the benefit under the said item shall be admissible only if each holder of such bonds registers his/her name and the holding with the said Corporation.
[Notification No. 10821/F. No. 178/107/97-ITA-I]
