Notification: S.O.205(E)
Section(s) Referred: 10 ,10(15) ,10(15)(iv)
Statute: INCOME TAX
Date of Issue: 18/3/1996
In exercise of the powers conferred by item (h) of sub-clause (iv) of clause (iv) of clause (15) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies 10.5 per cent. per annum (Tax-free) Secured Redeemable Non-convertible NHPC Bonds (I-Series) bearing distinctive numbers 601 to 91514600 of Rs. 1,000 each aggregating to an amount of Rs. 100 crores (Rupees one hundred crores only) issued by the National Hydroelectric Power 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/her name and the holding with the said corporation. [Notification No. 10011/F. No. 178/66/94-ITA-I
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