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The GoI notification specifies a Ten Year Zero Coupon Bond issued by Indian Railway Finance Corporation Ltd, with a total maturity value of Rs. 10,000 crores, to be issued before 31st March 2027. The bond will have a discount of Rs. 4,916.51 crores and comprise ten lakh bonds. The notification is issued under Section 2(48) of the Income-tax Act, 1961, read with relevant Income-tax Rules, officially designating the instrument as a zero coupon bond for tax purposes, with specific parameters defining its financial and regulatory characteristics.