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Notification: S.O.133(E)
Section(s) Referred: 193 ,1931 ,1931(iia)
Statute: INCOME TAX
Date of Issue: 17/2/1989
In exercise of the powers conferred by clause (iib) of the proviso to section 193 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies ” 7 year–13% (taxable) Secured Redeemable Non-Convertible Bonds (C-series) “, issued by the Neyveli Lignite Corporation Limited, for the purpose of the said clause :
Provided that the benefit under the said clause shall be admissible in the case of transfer of such bonds, by endorsement or delivery, only if the transferee informs the said Corporation by registered post within a period of sixty days of such transfer.
(Sd.) Nutan Sharma, Under Secretary to the Government of India.
[No. 8194/F. No. 328/109/88-WT
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