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of <h1>IDBI 11% Bonds, 2002 Specified for Tax Benefits Under Income-tax Act Section 193(iib); Notification Required for Transfers</h1> The Central Government specifies the '11 per cent.--IDBI Bonds, 2002 (46th Series)' issued by the Industrial Development Bank of India, Bombay, under section 193(iib) of the Income-tax Act, 1961. This notification, S.O. 668 dated January 12, 1988, outlines that the tax benefits under this provision apply to these bonds. However, for the benefits to be applicable upon transfer of the bonds, the transferee must notify the Industrial Development Bank of India by registered post within sixty days of the transfer.
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