57E : Notification: S.O.57(E) Date of Issue: 20/1/1992

Notification: S.O.57(E) Date of Issue: 20/1/1992

Notification: S.O.57(E)

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

Statute: INCOME TAX

Date of Issue: 20/1/1992

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) Secured Redeemable Non-Convertible Railway Bonds (Sixth "B" Series) of Rs. 1,000 each, issued by the Indian Railway Finance Corporation Limited, New Delhi, 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

(Sd.) S. K. Gupta, Under Secretary to the Government of India, [No. 8982/F. No. 328A/11/91-WT