Central Government specifies '12.5% HDFC Bonds, 1999 (Xth Issue)', issued by the Housing Development Finance Corporation Limited, Bombay u/s 193(iib) - S.O.3676 - Income Tax Act, 1961
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Specified bonds under section 193 proviso: transfer benefit conditioned on transferee notifying the issuer by registered post. Central Government designates particular corporate bonds as specified bonds under the proviso to section 193 of the Income-tax Act; transfers of those bonds qualify for the proviso's benefit only if the transferee notifies the issuer by registered post within the prescribed limited notice period after 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 under section 193 proviso: transfer benefit conditioned on transferee notifying the issuer by registered post.
Central Government designates particular corporate bonds as specified bonds under the proviso to section 193 of the Income-tax Act; transfers of those bonds qualify for the proviso's benefit only if the transferee notifies the issuer by registered post within the prescribed limited notice period after transfer.
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