Central Government specifies '10% Secured Redeemable NTPC Bonds, 1986--First Series' issued by the National Thermal Power Corporation Limited, New Delhi u/s 10(15)(iv)(h) - S.O.3521 - Income Tax Act, 1961
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Tax exemption for specified NTPC bonds requires holder registration to claim benefit under the Income Tax Act. Central Government specifies 10% Secured Redeemable NTPC Bonds, 1986-First Series as falling within item (h) of sub-clause (iv) of clause (15) of section 10 of the Income-tax Act, 1961 by notification S.O.3521 dated 23-7-1987. The entitlement to the tax benefit under that item is conditional: benefit is admissible only if the holder registers his name and the holding with the Corporation.
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.
Tax exemption for specified NTPC bonds requires holder registration to claim benefit under the Income Tax Act.
Central Government specifies 10% Secured Redeemable NTPC Bonds, 1986-First Series as falling within item (h) of sub-clause (iv) of clause (15) of section 10 of the Income-tax Act, 1961 by notification S.O.3521 dated 23-7-1987. The entitlement to the tax benefit under that item is conditional: benefit is admissible only if the holder registers his name and the holding with the Corporation.
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