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of <h1>CBDT Designates Alpic Finance Bonds as Specified Securities Under Section 54EB; Non-transferable for Three Years.</h1> The Central Board of Direct Taxes has designated certain bonds as specified securities under Section 54EB of the Income-tax Act, 1961. These bonds are to be issued by Alpic Finance Limited, a public company registered under the Indian Companies Act, 1956, with its registered office in Mumbai. The bonds, amounting to no more than Rs. 37.50 crores, are non-transferable for three years from the date of allotment. They must be issued and allotted to the assessee within one year from the notification date, as per Notification No. 10525/F. No. 178/136/97-ITA-I.
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