Central Government specifies '13 per cent. and 14 per cent. Secured Redeemable Non-Convertible Bonds---'B' Series-1987', issued by the Indian Telephone Industries Limited, Bangalore u/s 193(iib) - S.O.3396 - Income Tax Act, 1961
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Specified bonds notification requirement: transferee must notify issuer within the prescribed period to obtain proviso benefit. Central Government specifies 13 per cent. and 14 per cent. Secured Redeemable Non-Convertible Bonds-'B' Series-1987, issued by Indian Telephone Industries Limited, Bangalore, as covered by the proviso to section 193; the proviso benefit on transfer by endorsement or delivery is admissible only if the transferee informs the issuer 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 notification requirement: transferee must notify issuer within the prescribed period to obtain proviso benefit.
Central Government specifies 13 per cent. and 14 per cent. Secured Redeemable Non-Convertible Bonds-'B' Series-1987, issued by Indian Telephone Industries Limited, Bangalore, as covered by the proviso to section 193; the proviso benefit on transfer by endorsement or delivery is admissible only if the transferee informs the issuer by registered post within sixty days of the transfer.
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