Section(s) Referred: 80L ,80L(1) ,80L(1)(ii)Online GST Certification Course by TaxGuru & MSME- Click here to Join
Statute: INCOME TAX
Date of Issue: 23/10/1986
In exercise of the powers conferred by clause (ii) of sub-section (1) of section 80L of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies the following debentures for the purpose of the said clause namely :–
7-Year “14 per cent. Secured Redeemable Non-convertible Bonds (A-series)” issued by M/s. National Hydroelectric Power Corporation Limited.
[No. 6979/F. No. 178/152/86-IT(A-I)