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of <h1>Tax-Free Bonds Issued by Nuclear Power Corporation Under Section 10(15)(iv)(h) of Income-tax Act for Private Placement</h1> The Central Government has specified '10-year 9% (tax-free) Secured Redeemable Non-Convertible Bonds (Private Placement)' issued by the Nuclear Power Corporation under section 10(15)(iv)(h) of the Income-tax Act, 1961. These bonds are tax-free and intended for private placement. The tax exemption benefit is available only if the bondholder registers their name and holding with the Nuclear Power Corporation. This specification was formalized in Notification No. S.O.665(E) dated August 23, 1989, and signed by the Under Secretary to the Government of India.
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