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of <h1>Tax Benefits for 11% IFCI Bonds Require Notification Within 60 Days Under Section 193(iib) of Income-tax Act</h1> The Central Government specifies the '11 per cent. Industrial Finance Corporation Bonds, 2002 (48th Series)' issued by the Industrial Finance Corporation of India, New Delhi, under section 193(iib) of the Income-tax Act, 1961. The notification, dated February 14, 1988, outlines that the tax benefit under this provision is applicable when such bonds are transferred by endorsement or delivery. However, the transferee must notify the Industrial Finance Corporation of India or the Reserve Bank of India by registered post within sixty days of the transfer to avail of this benefit.
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