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of <h1>Tax Benefits for 7-Year NTPC Bonds Issued in 1991 Under Section 80L(1)(ii) of Income-tax Act</h1> The Central Government has specified the '7-year 13 per cent. (taxable) Secured Redeemable Non-Convertible NTPC Bonds (VI Issue) (Private Placement)' issued by the National Thermal Power Corporation Limited under section 80L(1)(ii) of the Income-tax Act, 1961. This notification, dated February 13, 1991, outlines that the tax benefit under this section is applicable to these bonds. However, for the benefit to apply in cases of bond transfer by endorsement or delivery, the transferee must notify the corporation by registered post within sixty days of the transfer.
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