Central Government specifies '11.00% Exim Bank Bonds, 2003 (Fifth Series)', issued by the Export-Import Bank of India, Bombay u/s 193(iib) - S.O.3426 - Income Tax Act, 1961

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Specified bond exemption applies but transferee must notify the issuer by registered post within sixty days of transfer. The Central Government designates '11.00% Exim Bank Bonds, 2003 (Fifth Series)' as specified bonds under the proviso to section 193, making them eligible for the proviso's withholding treatment, provided the transferee notifies the issuer by registered post within sixty days of any transfer effected by endorsement or delivery.

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Provisions expressly mentioned in the judgment/order text.

Specified bond exemption applies but transferee must notify the issuer by registered post within sixty days of transfer.

The Central Government designates "11.00% Exim Bank Bonds, 2003 (Fifth Series)" as specified bonds under the proviso to section 193, making them eligible for the proviso's withholding treatment, provided the transferee notifies the issuer by registered post within sixty days of any transfer effected by endorsement or delivery.

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Central Government specifies '11.00% Exim Bank Bonds, 2003 (Fifth Series)', issued by the Export-Import Bank of India, Bombay u/s 193(iib) - S.O.3426 - Income Tax Act, 1961

Specified bond exemption applies but transferee must notify the issuer by registered post within sixty days of transfer.

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Central Government specifies '11.00% Exim Bank Bonds, 2003 (Fifth Series)', issued by the Export-Import Bank of India, Bombay u/s 193(iib) - S.O.3426 - Income Tax Act, 1961

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Specified bond exemption applies but transferee must notify the issuer by registered post within sixty days of transfer.

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