Central Government specifies the 5 years 15 per cent. (taxable) Secured Redeemable Non-Convertible (II Series Issue) Bonds issued by the Power Grid Corporation of India Limited u/s 80L - S.O.481(E) - Income Tax Act, 1961
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Specified bonds under Section 80L gain recognition for tax treatment by Central Government notification, defining eligible instrument series. Central Government specifies, under clause (ii) of sub section (1) of Section 80L, the 5-year 15 per cent taxable Secured Redeemable Non-Convertible (II Series Issue) Bonds issued by Power Grid Corporation of India Limited, identifying serial numbers B 0000001 to B 2360000 aggregating to the stated issue amount, as the instruments specified for the purposes of that provision.
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.
Specified bonds under Section 80L gain recognition for tax treatment by Central Government notification, defining eligible instrument series.
Central Government specifies, under clause (ii) of sub section (1) of Section 80L, the 5-year 15 per cent taxable Secured Redeemable Non-Convertible (II Series Issue) Bonds issued by Power Grid Corporation of India Limited, identifying serial numbers B 0000001 to B 2360000 aggregating to the stated issue amount, as the instruments specified for the purposes of that provision.
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