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Notification: S.O.106
Section(s) Referred: 10 ,10(15) ,10(15)(iv)
Statute: INCOME TAX
Date of Issue: 11/9/1987
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 per cent. Secured Redeemable Non-convertible Bonds of Rs. 1,000 each ” issued by the Indian Railway Finance Corporation Limited for the purpose of the said item :
Provided that the benefit under the said item shall be admissible only if the holder of such bonds registers his name and the holding with the said Corporation.
[No. 7520/F. No. 178/53/87–IT(AI)]
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