Central Government specifies the '14 per cent. Secured Redeemable NTPC Bonds, 1986--Second Series' issued by the National Thermal Power Corporation Ltd., New Delhi u/s 193(iib) - S.O.1667 - Income Tax Act, 1961
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Specified bonds: transfer of NTPC secured redeemable bonds permits proviso benefit if transferee notifies corporation within sixty days. Central Government specifies the '14 per cent. Secured Redeemable NTPC Bonds, 1986-Second Series' as specified bonds under the proviso to section 193 of the Income-tax Act. The proviso benefit on transfer by endorsement or delivery is admissible only if the transferee notifies the issuing Corporation by registered post within sixty days of the transfer.
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.
Specified bonds: transfer of NTPC secured redeemable bonds permits proviso benefit if transferee notifies corporation within sixty days.
Central Government specifies the "14 per cent. Secured Redeemable NTPC Bonds, 1986-Second Series" as specified bonds under the proviso to section 193 of the Income-tax Act. The proviso benefit on transfer by endorsement or delivery is admissible only if the transferee notifies the issuing Corporation by registered post within sixty days of the transfer.
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