Central Government specifies the '12.5 per cent. HDFC Bonds, 1997 (B)' issued by the Housing Development Finance Corporation Limited, Bombay u/s 193(iib) - S.O.671 - Income Tax Act, 1961

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Specified bond exemption under section 193 requires transferee to notify issuer within sixty days to retain tax benefit. Specification under the proviso to section 193 designates the '12.5 per cent. HDFC Bonds, 1997 (B)' as specified bonds; transfers by endorsement or delivery qualify for the proviso's benefit only if the transferee notifies the Housing Development Finance Corporation Limited by registered post within sixty days of transfer.

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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.

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Specified bond exemption under section 193 requires transferee to notify issuer within sixty days to retain tax benefit.

Specification under the proviso to section 193 designates the "12.5 per cent. HDFC Bonds, 1997 (B)" as specified bonds; transfers by endorsement or delivery qualify for the proviso's benefit only if the transferee notifies the Housing Development Finance Corporation Limited by registered post within sixty days of transfer.

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Central Government specifies the '12.5 per cent. HDFC Bonds, 1997 (B)' issued by the Housing Development Finance Corporation Limited, Bombay u/s 193(iib) - S.O.671 - Income Tax Act, 1961

Specified bond exemption under section 193 requires transferee to notify issuer within sixty days to retain tax benefit.

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Central Government specifies the '12.5 per cent. HDFC Bonds, 1997 (B)' issued by the Housing Development Finance Corporation Limited, Bombay u/s 193(iib) - S.O.671 - Income Tax Act, 1961

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Specified bond exemption under section 193 requires transferee to notify issuer within sixty days to retain tax benefit.

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