Section(s) Referred: 10 ,10(15) ,10(15)(iv)
Statute: INCOME TAX
Date of Issue: 20/8/1992
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 10-year 9 per cent. (tax-free) Secured Redeemable Non-Convertible Bonds (Series 1 Issue 1992), issued by the National Power Transmission 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 holding with the said Corporation.
[No. 9074/F. No. 328A/7/92-WT