Central Government specifies the '12 per cent. HDFC Corporate Bonds-II Series', issued by the Housing Development Finance Corporation Limited, Bombay u/s 193(iib) - S.O.2098 - Income Tax Act, 1961
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Specified bond designation under tax withholding rules: bond transfers require notice to issuer to secure withholding benefit. Central Government designates the '12 per cent. HDFC Corporate Bonds-II Series' as specified bonds under the proviso to the withholding tax provision, making the bonds eligible for the proviso's benefit. The benefit is conditional: the transferee must notify the issuer by registered post within sixty days of transfer by endorsement or delivery for the benefit to be admissible.
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 designation under tax withholding rules: bond transfers require notice to issuer to secure withholding benefit.
Central Government designates the "12 per cent. HDFC Corporate Bonds-II Series" as specified bonds under the proviso to the withholding tax provision, making the bonds eligible for the proviso's benefit. The benefit is conditional: the transferee must notify the issuer by registered post within sixty days of transfer by endorsement or delivery for the benefit to be admissible.
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