Central Government specifies the '1987-88 IPCL--13 per cent. Secured Redeemable Non-Convertible Bonds' issued by the Indian Petrochemicals Corporation Limited, Vadodara, Gujarat u/s 193(iib) - S.O.669 - Income Tax Act, 1961
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Specified bond transfer requirement: notification to issuer within sixty days enables benefit under proviso to section 193. The Central Government specifies the 1987-88 IPCL secured redeemable non-convertible bonds for the proviso to section 193; where such bonds are transferred by endorsement or delivery, the benefit under the proviso 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 bond transfer requirement: notification to issuer within sixty days enables benefit under proviso to section 193.
The Central Government specifies the 1987-88 IPCL secured redeemable non-convertible bonds for the proviso to section 193; where such bonds are transferred by endorsement or delivery, the benefit under the proviso is admissible only if the transferee informs the issuer by registered post within sixty days of the transfer.
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