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Notification: S.O.251(E)
Section(s) Referred: 54EA ,54EA(1)
Statute: INCOME TAX
Date of Issue: 27/3/1997
In exercise of the powers conferred by sub-section (1) of section 54EA of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby specifies the following bonds and equity shares for the purposes of the said section, namely:—
1. All bonds, redeemable after a period of three years of:
(i) the Weizmann Limited, Mumbai;
(ii) the CRB Corporation Limited, New Delhi;
(iii) the Madhya Pradesh Electricity Board (MPEB), Jabalpur.
2. Equity shares amounting to Rs. 72 crores issued by DMCC Oil Terminals (Navlakhi) Limited held for a period of at least three years.
3. In the notification number S. O. 164(E), dated 4-3-1997, for the words “The Dharamsi Moraji Chemical Company Oil Terminals (Navlakhi) Ltd., Mumbai” read “DMCC Oil Terminals (Navlakhi) Ltd., Mumbai.”
[Notification No. 10313/F. No. 142/58/96-TPL]
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