Section(s) Referred: 10 ,10(15) ,10(15)(iid)
Statute: INCOME TAX
Date of Issue: 27/7/1992
In exercise of the powers conferred by sub-clause (iid) of clause (15) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies the NRI Bonds (Second Series), issued by the State Bank of India, a bank established under section 3 of the State Bank of India Act, 1955 (23 of 1955), for the purposes of the aforesaid sub-clause.
(Sd.) Y.K. Batrta, Under Secretary (TPL). [No. 9059/F. No. 133/231/91-TPL