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of <h1>Govt. Notifies Power Finance Corp 54EC Bonds for Capital Gains Tax Benefits u/s 193 of Income-tax Act.</h1> The Central Government, through Notification No. 27/2018, specified the 'Power Finance Corporation Limited 54EC Capital Gains Bond' for purposes under clause (iib) of the proviso to section 193 of the Income-tax Act, 1961. This notification allows the bond to be used for capital gains tax benefits. However, to avail of these benefits upon transfer, the transferee must inform Power Finance Corporation Limited via registered post within sixty days of the transfer. This notification was issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, on June 18, 2018.
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