Central Government specifies '12.5% HDFC Bonds, 1998 (B)', issued by the Housing Development Finance Corporation Limited, Bombay u/s 193(iib) - S.O.3427 - Income Tax Act, 1961
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Specification of bonds under the section 193 proviso: transferee must notify issuer by registered post within sixty days to secure benefit. Central Government specifies '12.5% HDFC Bonds, 1998 (B)' as covered by the proviso to section 193; benefit under that proviso is admissible on transfer by endorsement or delivery 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.
Specification of bonds under the section 193 proviso: transferee must notify issuer by registered post within sixty days to secure benefit.
Central Government specifies "12.5% HDFC Bonds, 1998 (B)" as covered by the proviso to section 193; benefit under that proviso is admissible on transfer by endorsement or delivery only if the transferee informs the issuer by registered post within sixty days of the transfer.
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