Central Government specifies '11% IDBI Bonds, 2003 (48th Series)' issued by the Industrial Development Bank of India, Bombay u/s 193(iib) - S.O.2279 - Income Tax Act, 1961
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Specified bond transfer notice requirement: transferee must notify the issuer within the prescribed period to obtain transfer benefit. The Central Government specifies the '11% IDBI Bonds, 2003 (48th Series)' as covered by the proviso to section 193 of the Income-tax Act. Where such bonds are transferred by endorsement or delivery, the transferee must inform the Industrial Development Bank of India by registered post within sixty days of the transfer for the benefit under the proviso to be admissible.
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.
Specified bond transfer notice requirement: transferee must notify the issuer within the prescribed period to obtain transfer benefit.
The Central Government specifies the "11% IDBI Bonds, 2003 (48th Series)" as covered by the proviso to section 193 of the Income-tax Act. Where such bonds are transferred by endorsement or delivery, the transferee must inform the Industrial Development Bank of India by registered post within sixty days of the transfer for the benefit under the proviso to be admissible.
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