Amendments in Notification No. 59/2015 dated the 6th of July, 2015 - Authorised entities under Section 10(15)(iv)(h) of the Income Tax Act, 1961 - To issue tax-free, secured, redeemable, non-convertible bonds - 6/2016 - Income Tax Act, 1961
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Tax-free bond allocation updated: retail reservation for specified rural bank and additions to list of authorised issuers. Amendments revise allocations and issuance mechanics for tax-free, secured, redeemable, non-convertible bonds under section 10(15)(iv)(h), inserting a proviso obliging NABARD to earmark sixty per cent of its public issue for retail individual investors and substituting and adding entries in the notification Table to adjust authorised issuers and allocated bond amounts.
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-free bond allocation updated: retail reservation for specified rural bank and additions to list of authorised issuers.
Amendments revise allocations and issuance mechanics for tax-free, secured, redeemable, non-convertible bonds under section 10(15)(iv)(h), inserting a proviso obliging NABARD to earmark sixty per cent of its public issue for retail individual investors and substituting and adding entries in the notification Table to adjust authorised issuers and allocated bond amounts.
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