Central Government specifies the 11.5 per cent National Housing Bank Bonds,--2010 (Third Series), issued by the National Housing Bank, New Delhi u/s 193(iib) - 944 - Income Tax Act, 1961
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Proviso on tax deduction: specified National Housing Bank bonds transfer exempt if transferee notifies bank within sixty days. Notification specifies the 11.5 per cent National Housing Bank Bonds, 2010 (Third Series) under clause (iib) of the proviso to section 193, making the proviso applicable to transfers of those bonds; however, where transfer is by endorsement or delivery the proviso's benefit is allowed only if the transferee informs the National Housing Bank by registered post within sixty days of the transfer.
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.
Proviso on tax deduction: specified National Housing Bank bonds transfer exempt if transferee notifies bank within sixty days.
Notification specifies the 11.5 per cent National Housing Bank Bonds, 2010 (Third Series) under clause (iib) of the proviso to section 193, making the proviso applicable to transfers of those bonds; however, where transfer is by endorsement or delivery the proviso's benefit is allowed only if the transferee informs the National Housing Bank by registered post within sixty days of the transfer.
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