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of <h1>Tax Benefits for NHPC Bonds under Section 80L: Transferee Must Notify Issuer Within 60 Days of Transfer</h1> The Central Government has specified the '7 year--13 per cent. (taxable) Secured Redeemable Non-Convertible Bonds (C-series)' issued by the National Hydroelectric Power Corporation Limited under section 80L of the Income-tax Act, 1961. These bonds are eligible for tax benefits as outlined in the specified clause. However, for the tax benefit to apply upon the transfer of these bonds, the transferee must inform the issuing corporation by registered post within sixty days of the transfer.
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