Central Government specifies '10-year 9% (tax-free) HUDCO's Public Sector Shelter Bonds (Series-III)', issued by the Housing and Urban Development Corporation u/s 10(15)(iv)(h) - S.O.694(E) - Income Tax Act, 1961
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Tax exemption for HUDCO shelter bonds requires holder registration to claim tax-free status under the specified provision. The notification specifies 10-year 9% (tax-free) HUDCO Public Sector Shelter Bonds (Series-III) as qualifying for the stated tax exemption and makes the exemption conditional on the holder registering his name and holding with the Housing and Urban Development Corporation, thereby linking issuance designation to a registration compliance requirement for eligibility.
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.
Tax exemption for HUDCO shelter bonds requires holder registration to claim tax-free status under the specified provision.
The notification specifies 10-year 9% (tax-free) HUDCO Public Sector Shelter Bonds (Series-III) as qualifying for the stated tax exemption and makes the exemption conditional on the holder registering his name and holding with the Housing and Urban Development Corporation, thereby linking issuance designation to a registration compliance requirement for eligibility.
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