Central Government specifies the following bonds, issued by the Industrial Development Bank of India, Bombay u/s 193(iib) - S.O.974 - Income Tax Act, 1961

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Specified bonds under section 193 proviso: transferee must notify issuer to secure withholding benefit within prescribed period. Government specifies two IDBI bond series as covered by the proviso to section 193 for withholding purposes; transfer by endorsement or delivery is eligible for the proviso's benefit only if the transferee notifies the Industrial Development Bank of India by registered post within sixty days of transfer.

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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.

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Specified bonds under section 193 proviso: transferee must notify issuer to secure withholding benefit within prescribed period.

Government specifies two IDBI bond series as covered by the proviso to section 193 for withholding purposes; transfer by endorsement or delivery is eligible for the proviso's benefit only if the transferee notifies the Industrial Development Bank of India by registered post within sixty days of transfer.

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Central Government specifies the following bonds, issued by the Industrial Development Bank of India, Bombay u/s 193(iib) - S.O.974 - Income Tax Act, 1961

Specified bonds under section 193 proviso: transferee must notify issuer to secure withholding benefit within prescribed period.

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Central Government specifies the following bonds, issued by the Industrial Development Bank of India, Bombay u/s 193(iib) - S.O.974 - Income Tax Act, 1961

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Specified bonds under section 193 proviso: transferee must notify issuer to secure withholding benefit within prescribed period.

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