412E : Notification: S.O.412(E) Date of Issue: 19/6/1991

Notification: S.O.412(E) Date of Issue: 19/6/1991

Notification: S.O.412(E)

Section(s) Referred: 193 ,1931 ,1931(iia)

Statute: INCOME TAX

Date of Issue: 19/6/1991

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 7-year 13% (taxable) Secured Redeemable Non-Convertible Telephone Bonds, 1991 (5th Issue), issued by the Mahanagar Telephone Nigam Limited, New Delhi, for the purpose of the said clause :

Provided that the benefit under the said clause shall be admissible in the case of transfer of such bonds by endorsement or delivery, only if the transferee informs the said Nigam by registered post within a period of sixty days of such transfer.

[No. 8892/F. No.328/20/91-WT