Notification: S.O.93(E)
Section(s) Referred: 10 ,10(15) ,10(15)(iv)
Date of Issue: 13/2/1991
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 ” 10-year 9 per cent. (tax-free) Secured Redeemable Non-Convertible Railway Bonds V Series “, issued by the Indian Railway Finance Corporation 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 Corporation
[No. 8814/F. No. 328/83/90-WT.]

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