Central Government specifies the '13 per cent. Secured Redeemable Non-Convertible ('A' Series) HPF Bonds' issued by the Hindustan Photo Films Manufacturing Company Ltd., Ootacamund u/s 193(iib) - S.O.670 - Income Tax Act, 1961
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Specified tax treatment for HPF bonds requires transferee to notify issuer by registered post within sixty days to claim benefit. Central Government designates the 13 per cent. Secured Redeemable Non-Convertible ('A' Series) HPF Bonds issued by Hindustan Photo Films Manufacturing Company Ltd. as specified under the proviso to the Income-tax provision; where such bonds are transferred by endorsement or delivery, the transferee must inform the Company by registered post within sixty days of the transfer for the benefit under the proviso to be admissible.
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 tax treatment for HPF bonds requires transferee to notify issuer by registered post within sixty days to claim benefit.
Central Government designates the 13 per cent. Secured Redeemable Non-Convertible ('A' Series) HPF Bonds issued by Hindustan Photo Films Manufacturing Company Ltd. as specified under the proviso to the Income-tax provision; where such bonds are transferred by endorsement or delivery, the transferee must inform the Company by registered post within sixty days of the transfer for the benefit under the proviso to be admissible.
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