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Introducing the “In Favour Of” filter in Case Laws.
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of The GoI through CBDT issued Notification No. 52/2025 specifying a zero coupon bond for tax purposes under Section 2(48) of the Income-tax Act, 1961. The bond, issued by REC Ltd., has a ten-and-a-half-year tenure, with a maturity value of Rs. 5,000 crores and a discount of Rs. 2,200 crores. The bond will be issued before 31st March 2027, with a total of five lakhs bonds to be released. The notification provides comprehensive details regarding the bond's characteristics, enabling its classification as a zero coupon instrument for taxation regulations.
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