Central Government specified the “Indian Railway Finance Corporation Limited 54EC Capital Gains Bond” issued by Indian Railway Finance Corporation Limited u/s 193 (iib) - 28/2018 - Income Tax Act, 1961
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Specification of capital gains bond-transfer benefit conditional on transferee notifying issuer by registered post within prescribed period. The Central Government specifies the Indian Railway Finance Corporation Limited 54EC Capital Gains Bond as a notified security under the proviso to section 193, and makes the proviso's benefit available on transfers by endorsement or delivery only if the transferee informs the issuer 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.
Specification of capital gains bond-transfer benefit conditional on transferee notifying issuer by registered post within prescribed period.
The Central Government specifies the Indian Railway Finance Corporation Limited 54EC Capital Gains Bond as a notified security under the proviso to section 193, and makes the proviso's benefit available on transfers by endorsement or delivery only if the transferee informs the issuer by registered post within sixty days of the transfer.
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