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        Income Tax

        Central Government specifies the 'REC-13th Series Bonds' issued by the Rural Electrification Corporation Limited, New Delhi u/s 193(iib) - S.O.2611 - Income Tax Act, 1961

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        Specification of REC-13th Series Bonds clarifies applicability of the proviso to section 193 for tax purposes. The Central Government, exercising the power conferred by clause (iib) of the proviso to section 193 of the Income-tax Act, 1961, specifies the 'REC-13th Series Bonds' issued by Rural Electrification Corporation Limited, New Delhi, by Notification No. S.O.2611 dated 16-7-1986 for the purposes of that clause.
                        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.

                              Specification of REC-13th Series Bonds clarifies applicability of the proviso to section 193 for tax purposes.

                              The Central Government, exercising the power conferred by clause (iib) of the proviso to section 193 of the Income-tax Act, 1961, specifies the "REC-13th Series Bonds" issued by Rural Electrification Corporation Limited, New Delhi, by Notification No. S.O.2611 dated 16-7-1986 for the purposes of that clause.


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