Central Government specifies the bonds in the nature of debentures issued by the Industrial Credit and Investment Corporation of India Limited, Mumbai - S.O. 1184(E) - Income Tax Act, 1961
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Tax deduction under clause (ii) of section 80L: specified ICICI debenture series from Safety Bonds March 1999 qualify. Central Government specifies that bonds in the nature of debentures issued by Industrial Credit and Investment Corporation of India Limited, Mumbai, in the public issue 'Safety Bonds-March, 1999' are designated for the purposes of clause (ii) of sub section (1) of section 80L of the Income tax Act, 1961, identifying each series by name, face value, distinctive numbers and amounts raised.
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 deduction under clause (ii) of section 80L: specified ICICI debenture series from Safety Bonds March 1999 qualify.
Central Government specifies that bonds in the nature of debentures issued by Industrial Credit and Investment Corporation of India Limited, Mumbai, in the public issue "Safety Bonds-March, 1999" are designated for the purposes of clause (ii) of sub section (1) of section 80L of the Income tax Act, 1961, identifying each series by name, face value, distinctive numbers and amounts raised.
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