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of <h1>SCICI Bonds Series 2 Offer Tax-Free Benefits Under Section 10(15)(iv)(h) if Registered with Issuer by Bondholder.</h1> The Central Government has specified the '15-year 9 per cent. (tax-free) SCICI Bonds (Series 2)' issued by the Shipping Credit and Investment Company of India Limited under section 10(15)(iv)(h) of the Income-tax Act, 1961. These bonds are tax-free and the notification, dated September 14, 1989, states that the tax benefits are available only if the bondholder registers their name and holding with the issuing company.
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