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Notification: S.O.2261
Section(s) Referred: 193 ,1931 ,1931(iia)
Statute: INCOME TAX
Date of Issue: 31/7/1987
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 the bonds issued by the Industrial Finance Corporation of India, New Delhi, as specified in the Table hereto annexed for the purposes of the said clause.
Provided that the benefit under the said proviso shall be admissible in the case of transfer of such bonds by endorsement or delivery, if the transferee informs the Industrial Finance Corporation of India by registered post within a period of sixty days of such transfer.
TABLE
Description of Bonds
1. 6% Bonds, 1987 (II Series) 2. 6.25% Bonds, 1988 3. 6.25% Bonds, 1988 (II Series) 4. 6.50% Bonds, 1989 5. 6.50% Bonds, 1989 (II Series) 6. 6.75% Bonds, 1992 7. 6.75% Bonds, 1992 (II Series) 8. 7.25% Bonds, 1996 9. 7.25% Bonds, 1996 (II Series) 10. 7.25% Bonds, 1997 11. 7.50% Bonds, 1997 12. 7.50% Bonds, 1997 (II Series) 13. 8.25% Bonds, 1995 14. 8.75% Bonds, 2000 15. 8.75% Bonds, 2001 16. 9% Bonds, 1999 17. 9% Bonds, 1999 (II Series) 18. 9.75% Bonds, 1998 (41st Series) 19. 9.75% Bonds, 1998 (42nd Series] 20. 9.75% Bonds, 1999 (43rd Series) 21. 11% Bonds, 2001 (44th Series) 22. 11% Bonds, 2001 (45th Series) 23. 11% Bonds, 2002 (46th Series) 24. 11% Bonds, 2002 (47th Series)
[No. 7457/F.No. 275/63/87-IT(B)
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