Central Government specifies the '11.5 per cent. Exim Bank Bonds, 2009 (Sixth Series)', issued by the Export-Import Bank of India, Bombay u/s 193(iib) - S.O.1753 - Income Tax Act, 1961
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Specified bond status under section 193 conditions tax treatment on transfer when transferee notifies Exim Bank promptly by registered post. Specification under the proviso to section 193 designates the '11.5 per cent. Exim Bank Bonds, 2009 (Sixth Series)', issued by the Export-Import Bank of India, as covered by that clause, and conditions the benefit on transfer upon the transferee informing the Export-Import Bank of India 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.
Specified bond status under section 193 conditions tax treatment on transfer when transferee notifies Exim Bank promptly by registered post.
Specification under the proviso to section 193 designates the "11.5 per cent. Exim Bank Bonds, 2009 (Sixth Series)", issued by the Export-Import Bank of India, as covered by that clause, and conditions the benefit on transfer upon the transferee informing the Export-Import Bank of India by registered post within sixty days of the transfer.
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