Section(s) Referred: 10 ,10(15) ,10(15)(iv)
Statute: INCOME TAX
Date of Issue: 8/11/1993
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 the 10 years-9 per cent. (tax-free) Secured Redeemable non-convertible Bonds (E Series 5th issue bearing distinctive numbers E 2800001 to E 3800000 aggregating to an amount of rupees one hundred crores) of Rs. 1,000 each issued by the Nuclear Power Corporation of India 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 his holding with the said Corporation.
[Notification No. 9400/F. No. 178/136/92-ITA-I