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of <h1>Central Government Specifies 11% IDBI Bonds, 2002 for Tax Benefits Under Section 193 of Income-tax Act, 1961</h1> The Central Government, under clause (iib) of the proviso to section 193 of the Income-tax Act, 1961, specifies the '11% IDBI Bonds, 2002 (47th Series)' issued by the Industrial Development Bank of India, Bombay. The notification states that the benefit under this provision will be applicable if the bonds are transferred by endorsement or delivery, provided the transferee informs the Industrial Development Bank of India by registered post within sixty days of the transfer. This specification is outlined in Notification No. S.O.1831, dated May 12, 1988.
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