238E : Notification: S.O.238(E) Date of Issue: 26/3/1992

Notification: S.O.238(E) Date of Issue: 26/3/1992

Notification: S.O.238(E)

Section(s) Referred: 10 ,10(15) ,10(15)(iv)

Statute: INCOME TAX

Date of Issue: 26/3/1992

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 the 10-year 9 per cent (tax free) Redeemable Non-Convertible HUDCO Bonds (Series-II), issued by the Housing and Urban Development Corporation 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. 9013/F. No. 328A/8/91-WT