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Notification: S.O.672
Section(s) Referred: 193 ,1931 ,1931(iia)
Statute: INCOME TAX
Date of Issue: 12/1/1988
In exercise of the powers conferred by clause (iib) of the proviso to section 193 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies the bonds issued by the Export-Import Bank of India, Bombay, as mentioned in the Table hereto annexed, for the purpose of the said clause :
Provided that the benefit under the said proviso shall be admissible in the case of transfer of such bonds by endorsement or delivery, only if the transferee informs the Export-Import Bank of India by registered post within a period of sixty days of such transfer.
TABLE
Description of Bonds
1. 8.75 per cent. EXIM Bonds, 2000 (First Series)
2. 9.00 per cent. EXIM Bonds, 2000 (Second Series)
3. 9.75 per cent. EXIM Bonds, 1999 (Third Series)
4. 11.00 per cent. EXIM Bonds, 2000 (Fourth Series)
[No. 7736/F. No. 275/115/87-IT (B)
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