Section(s) Referred: 10 ,10(15) ,10(15)(iv)
Statute: INCOME TAX
Date of Issue: 27/12/1991
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 year 9 per cent. (tax-free) Secured Redeemable Non-Convertible (Series-I) Energy Bonds, issued by the Indian Renewable Energy Development Agency 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 holding with the said agency.
[No. 8964/F. No. 328/31/90-WT