Notification: S.O.125

Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)


Date of Issue: 20/11/1987

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 ” 9 per cent. Secured Redeemable Non-convertible Bonds of Rs. 1,000 each ” 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 the holding with the said Corporation.

[No. 7624/F. No. 178/53/87–IT(AI)]

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Category : Income Tax (28372)
Type : Notifications (16087) Notifications/Circulars (32653)

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