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of <h1>11% IDBI Bonds, 2003: Transfer Notification Requirement for Tax Benefits Under Section 193(iib) of Income-tax Act</h1> The Central Government has specified the '11% IDBI Bonds, 2003 (48th Series)' issued by the Industrial Development Bank of India, Bombay, under section 193(iib) of the Income-tax Act, 1961. This notification, dated June 21, 1988, outlines that the benefits under this provision are applicable only if the transferee informs the Industrial Development Bank of India of the bond transfer by registered post within sixty days.
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