Central Government specifies '10-year 9% (Tax-free) Secured Redeemable Non-Convertible Bonds', issued by the Housing and Urban Development Corporation Limited u/s 10(15)(iv)(h) - S.O.393(E) - Income Tax Act, 1961
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Tax-exempt bond specification: benefit for ten-year secured non-convertible bonds conditioned on holder registration with issuer. Central Government specifies the 10 year 9% (Tax free) Secured Redeemable Non Convertible Bonds issued by the Housing and Urban Development Corporation Limited as qualifying under item (h) of sub clause (iv) of clause (15) of section 10, and conditions the admissibility of the benefit on the holder registering his name and holding with the Corporation.
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Provisions expressly mentioned in the judgment/order text.
Tax-exempt bond specification: benefit for ten-year secured non-convertible bonds conditioned on holder registration with issuer.
Central Government specifies the 10 year 9% (Tax free) Secured Redeemable Non Convertible Bonds issued by the Housing and Urban Development Corporation Limited as qualifying under item (h) of sub clause (iv) of clause (15) of section 10, and conditions the admissibility of the benefit on the holder registering his name and holding with the Corporation.
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