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of <h1>Application Form 5B: Notify Zero Coupon Bonds Under Section 2(48) of Income-tax Act, 1961</h1> The document is an application form (Form No. 5B) for notifying a zero coupon bond under clause (48) of section 2 of the Income-tax Act, 1961. It requires the applicant to provide details such as name, category, address, and identification numbers. The form also asks for information about the bond, including the number of bonds, issuance amount, maturity amount, discount, and issuance period. Additional details are required for infrastructure capital companies, funds, or public sector companies, such as investment plans, business nature, project locations, and management details. The applicant must certify the accuracy of the information and submit the form in duplicate to the Board.
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