Central Government specifies the 'HDFC--12.5 per cent. Bonds, 1997 (A)' issued by the Housing Development Finance Corporation Ltd., Bombay u/s 193(iib) - S.O.2648 - Income Tax Act, 1961

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Specified bond transfer benefit requires registered notice within a prescribed period to claim withholding-tax concession on transferred bonds. Central Government designates the HDFC specified bonds for purposes of the proviso to section 193, making transfers subject to the proviso's withholding regime. The notification conditions entitlement to the proviso's benefit on a mandatory procedural requirement: the transferee must inform the issuer by registered post within sixty days of a transfer by endorsement or delivery to claim the withholding concession.

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Specified bond transfer benefit requires registered notice within a prescribed period to claim withholding-tax concession on transferred bonds.

Central Government designates the HDFC specified bonds for purposes of the proviso to section 193, making transfers subject to the proviso's withholding regime. The notification conditions entitlement to the proviso's benefit on a mandatory procedural requirement: the transferee must inform the issuer by registered post within sixty days of a transfer by endorsement or delivery to claim the withholding concession.

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Central Government specifies the 'HDFC--12.5 per cent. Bonds, 1997 (A)' issued by the Housing Development Finance Corporation Ltd., Bombay u/s 193(iib) - S.O.2648 - Income Tax Act, 1961

Specified bond transfer benefit requires registered notice within a prescribed period to claim withholding-tax concession on transferred bonds.

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Central Government specifies the 'HDFC--12.5 per cent. Bonds, 1997 (A)' issued by the Housing Development Finance Corporation Ltd., Bombay u/s 193(iib) - S.O.2648 - Income Tax Act, 1961

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Specified bond transfer benefit requires registered notice within a prescribed period to claim withholding-tax concession on transferred bonds.

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