Section 80L specification: taxable government specified bonds designated as eligible under the income tax provision for subscribers. Central Government specifies a named series of taxable bonds issued by a public corporation, identifying series, tenor, coupon characteristic, issuing entity, distinctive serial range, individual bond face value and aggregate issue size, and declares the issue specified for the purposes of the income tax provision enabling tax consequences for subscribers.
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.
Section 80L specification: taxable government specified bonds designated as eligible under the income tax provision for subscribers.
Central Government specifies a named series of taxable bonds issued by a public corporation, identifying series, tenor, coupon characteristic, issuing entity, distinctive serial range, individual bond face value and aggregate issue size, and declares the issue specified for the purposes of the income tax provision enabling tax consequences for subscribers.
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