Notification: S.O.1100
Section(s) Referred: 193 ,193(iib)
Statute: INCOME TAX
Date of Issue: 2/2/1988
In exercise of the powers conferred by clause (iib) of the proviso to section 193 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies ” 13% Secured Redeemable Bonds (Series 1) ” issued by the Nuclear Power Corporation of India Ltd., Bombay, for the purpose of the said clause :
Provided that the benefit under the said proviso shall be admissible in the case of transfer of such bonds by endorsement or delivery, only if the transferee informs the Nuclear Power Corporation of India Ltd., Bombay, by registered post within a period of sixty days of such transfer.
[No. 7757/F. No. 275/142/87–IT(B)]
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