Section 80L specification: HUDCO taxable bonds designated for deduction eligibility, specifying tenor and coupon rate. Central Government specifies that 10 year, 13.5% taxable HUDCO Bonds (Series VII) are designated under clause (ii) of sub section (1) of section 80L of the Income tax Act, identifying the bonds by distinctive numbers, face value per bond, aggregate issue size, and naming Housing and Urban Development Corporation Limited as issuer for the purpose of that 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.
Section 80L specification: HUDCO taxable bonds designated for deduction eligibility, specifying tenor and coupon rate.
Central Government specifies that 10 year, 13.5% taxable HUDCO Bonds (Series VII) are designated under clause (ii) of sub section (1) of section 80L of the Income tax Act, identifying the bonds by distinctive numbers, face value per bond, aggregate issue size, and naming Housing and Urban Development Corporation Limited as issuer for the purpose of that clause.
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