Central Government specifies '12.5% HDFC Bonds, 1998(A)' issued by the Housing Development Finance Corporation Limited, Bombay u/s 193(iib) - S.O.2761 - Income Tax Act, 1961
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Specified bonds designation under section 193 proviso permits tax benefit on transfer if transferee notifies issuer within sixty days. Central Government specifies '12.5% HDFC Bonds, 1998(A)' issued by Housing Development Finance Corporation Limited as specified securities under the proviso to section 193, notifying that the withholding proviso's benefit for transfers by endorsement or delivery is admissible only if the transferee informs the issuer by registered post within sixty days of the 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.
Specified bonds designation under section 193 proviso permits tax benefit on transfer if transferee notifies issuer within sixty days.
Central Government specifies "12.5% HDFC Bonds, 1998(A)" issued by Housing Development Finance Corporation Limited as specified securities under the proviso to section 193, notifying that the withholding proviso's benefit for transfers by endorsement or delivery is admissible only if the transferee informs the issuer by registered post within sixty days of the transfer.
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