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Notification: S.O.50(E)
Section(s) Referred: 80L ,80L(1) ,80L(1)(ii)
Statute: INCOME TAX
Date of Issue: 18/1/1995
In exercise of the powers conferred by clause (ii) of sub-section (1) of section 80L of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies the VIIth Series Issues 7-years 16.5% (Taxable) Secured Redeemable Non-cumulative Bonds bearing distinctive numbers from G-14671801 to G-14971800 of Rs. 1,000 each aggregating for an amount of Rs. 30 crores (Rupees thirty crores only), 7-years 17.5% (Taxable) Secured Redeemable Non-cumulative Bonds bearing distinctive numbers from G-14971801 to G-17771800 of Rs. 1,000 each aggregating for an amount of Rs. 280 crores (Rupees two hundred eighty crores only), 7-years 17.25% (Taxable) Secured Redeemable Non-cumulative Bonds bearing distinctive numbers from G-17771801 to G-18021800 of Rs. 1,000 each aggregating for an amount of Rs. 25 crores (Rupees twenty-five crores only), 7-years 16.8% (Taxable) Secured Redeemable Non-cumulative Bonds bearing distinctive numbers from G-18021801 to G-18121800 of Rs. 1,000 each aggregating for an amount of Rs. 10 crores (Rupees ten crores only), 7-years 15% (Taxable) Secured Redeemable Non-cumulative Bonds bearing distinctive numbers from G-18121801 to G-18221800 and from G-18471801 to G-18821800 of Rs. 1,000 each aggregating for an amount of Rs. 45 crores (Rupees forty-five crores only), 7-years 15.5% (Taxable Secured Redeemable Non-cumulative Bonds bearing distinctive numbers from G-18221801 to G-18471800 and from G-18821801 to G-20071800 of Rs. 1,000 each aggregating for an amount of Rs. 150 crores (Rupees one hundred fifty crores only), 7-years 14% (taxable) Secured Redeemable Non-cumulative Bonds bearing distinctive numbers from G-20071801 to G-20171800 of Rs. 1,000 each aggregating for an amount of Rs. 10 crores (Rupees ten crores only), 5-years 14% (Taxable) Secured Redeemable Non-cumulative Bonds bearing distinctive numbers from G-20171801 to G-20321800 of Rs. 1,000 each aggregating for an amount of Rs. 15 crores (Rupees fifteen crores only), 7-years 13.5% (Taxable) Secured Redeemable Non-cumulative Bonds bearing distinctive numbers from G-20321801 to G-20371800 of Rs. 1,000 each aggregating for an amount of Rs. 5 crores (Rupees five crores only), and 5-years 13.5% (Taxable) Secured Redeemable Non-cumulative Bonds bearing distinctive numbers from G-20371801 to G-20621800 of Rs. 1,000 each aggregating for an amount of Rs. 25 crores (Rupees twenty-five crores only) issued by Nuclear Power Corporation India Limited, New Delhi, for the purpose of the said clause.
[Notification No. 9690 (F. No. 178/94/94-ITA-I)
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