Central Government specifies the '11% IDBI Bonds, 2002 (47th Series)' issued by the Industrial Development Bank of India, Bombay u/s 193(iib) - S.O.1831 - Income Tax Act, 1961
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Specification of IDBI bonds under withholding-tax proviso: transfer benefit requires transferee to notify issuer by registered post within sixty days. Central Government specifies the 11% IDBI Bonds, 2002 (47th Series) issued by the Industrial Development Bank of India under the proviso to section 193 clause (iib). The benefit under the proviso is admissible on transfer by endorsement or delivery only if the transferee informs the issuing bank by registered post within sixty days of such transfer.
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.
Specification of IDBI bonds under withholding-tax proviso: transfer benefit requires transferee to notify issuer by registered post within sixty days.
Central Government specifies the 11% IDBI Bonds, 2002 (47th Series) issued by the Industrial Development Bank of India under the proviso to section 193 clause (iib). The benefit under the proviso is admissible on transfer by endorsement or delivery only if the transferee informs the issuing bank by registered post within sixty days of such transfer.
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