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of <h1>Tax Benefits on 11.5% IDBI Bonds Under Section 193(iib) Require Notification Within 60 Days of Transfer</h1> The Central Government has specified the 11.5% Industrial Development Bank of India, 2010 (Fifty-eighth Series) bonds, issued by the Industrial Development Bank of India in Bombay, under section 193(iib) of the Income-tax Act, 1961. This notification, dated April 2, 1991, allows for certain tax benefits related to these bonds. However, these benefits are only applicable if the transferee notifies the Industrial Development Bank of India by registered post within sixty days of the bond transfer.
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