Central Government specifies the '12.5 per cent. HDFC Bonds, 2000 (XIth Issue)', issued by the Housing Development Finance Corporation Limited, Bombay u/s 193(iib) - S.O.2099 - Income Tax Act, 1961
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Specified bond designation under tax proviso: transfer benefit conditional on transferee notifying issuer by registered post. The notification specifies that the named HDFC bonds are covered by the proviso to section 193, and makes the proviso's benefit conditional on transfers by endorsement or delivery only if the transferee notifies the issuer by registered post within sixty days of such 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 designation under tax proviso: transfer benefit conditional on transferee notifying issuer by registered post.
The notification specifies that the named HDFC bonds are covered by the proviso to section 193, and makes the proviso's benefit conditional on transfers by endorsement or delivery only if the transferee notifies the issuer by registered post within sixty days of such transfer.
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