484E : Notification: S.O.484(E) Date of Issue: 23/6/1994

Notification: S.O.484(E) Date of Issue: 23/6/1994

Notification: S.O.484(E)

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

Statute: INCOME TAX

Date of Issue: 23/6/1994

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 VIIIth Series 7 years 10 per cent. (tax-free) Secured Non-Convertible Bonds bearing distinctive numbers from 00000001 to 00857085 aggregating to Rs. 85,7085 crores issued by the Indian Railways Finance Corporation Limited for the purpose of the said item :

Provided that the benefit under the said item shall be admissble only if the holder of such bonds registers his name and his holding with the said Corporation.

[Notification No. 9561/F. No. 178/74/92-ITA-I