Central Government specifies the VIII Series-5 years (taxable) Secured Redeemable Non-Convertible Bonds of Rs. 1000 each aggregating to an amount of Rs. 200 crores issued by the Indian Railways Finance Corporation Limited u/s 80L - S.O.483(E) - Income Tax Act, 1961
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Specification under section 80L: Government designates secured five year non convertible redeemable bonds issued by Indian Railways Finance Corporation. Central Government, under clause (ii) of sub section (1) of section 80L of the Income tax Act, specifies the VIII Series five year taxable secured redeemable non convertible bonds issued by Indian Railways Finance Corporation Limited, identifying denomination, aggregate issuance and a defined range of distinctive bond numbers for the purpose of that clause.
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.
Specification under section 80L: Government designates secured five year non convertible redeemable bonds issued by Indian Railways Finance Corporation.
Central Government, under clause (ii) of sub section (1) of section 80L of the Income tax Act, specifies the VIII Series five year taxable secured redeemable non convertible bonds issued by Indian Railways Finance Corporation Limited, identifying denomination, aggregate issuance and a defined range of distinctive bond numbers for the purpose of that clause.
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