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of <h1>Central Government Specifies Conditions for Tax Benefits on IDBI Bonds, 2008 under Income-tax Act Section 193(iib)</h1> The Central Government specifies the '11.5% IDBI Bonds, 2008 (49th Series)' issued by the Industrial Development Bank of India, Bombay, under section 193(iib) of the Income-tax Act, 1961. This notification, dated August 28, 1988, outlines that the benefit under this provision is applicable only if the transferee informs the Industrial Development Bank of India of the bond transfer by registered post within sixty days. This specification is made under Notification No. S.O.3232, ensuring compliance with the requirements for tax benefits associated with these bonds.
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