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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Discount on zero coupon bond amortised over bond life, affecting issuer deduction and investor capital gains taxation.</h1> A pro rata portion of the discount on a notified zero coupon bond must be amortised over the bond's life (issue date to maturity). Issuance requires prescribed notification, investment grade rating, listing arrangements and annual CA certification. For the issuer the amortised discount is deductible for business income and tax is not required to be deducted at source on interest; for the investor redemption is a transfer and holdings beyond twelve months qualify as long term capital gains taxed at the concessional long term rate without indexation.

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