Central Government specifies the XI Series Issue 13.5% (taxable) Secured Redeemable Non-Convertible Bonds issued by the Mahanagar Telephone Nigam Limited, New Delhi u/s 80L - S.O.614(E) - Income Tax Act, 1961
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Specified securities under section 80L: taxable secured redeemable non-convertible bonds designated for deduction eligibility. Central Government specifies three tranches of taxable secured redeemable non-convertible bonds issued by Mahanagar Telephone Nigam Limited as specified securities under clause (ii) of sub-section (1) of Section 80L of the Income-tax Act, 1961, identifying each tranche by interest rate, distinctive serial number ranges and aggregate issue amounts, thereby placing those instruments within the statutory category for the purposes of the 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.
Specified securities under section 80L: taxable secured redeemable non-convertible bonds designated for deduction eligibility.
Central Government specifies three tranches of taxable secured redeemable non-convertible bonds issued by Mahanagar Telephone Nigam Limited as specified securities under clause (ii) of sub-section (1) of Section 80L of the Income-tax Act, 1961, identifying each tranche by interest rate, distinctive serial number ranges and aggregate issue amounts, thereby placing those instruments within the statutory category for the purposes of the clause.
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