Central Government specifies 10.5% Tax-free Indian Renewable Energy Development Agency Energy Bonds u/s 10(15)(iv)(h) - S. O. 153(E) - Income Tax Act, 1961
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Tax-free energy bonds under income tax require holder registration to obtain the exemption under the specified provision. Specification confers tax-exempt status on a designated series of Indian Renewable Energy Development Agency energy bonds under item (h) of sub-clause (iv) of clause (15) of section 10, identifying series and distinctive numbers and conditioning the tax benefit on each holder registering name and holding with the issuer corporation.
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.
Tax-free energy bonds under income tax require holder registration to obtain the exemption under the specified provision.
Specification confers tax-exempt status on a designated series of Indian Renewable Energy Development Agency energy bonds under item (h) of sub-clause (iv) of clause (15) of section 10, identifying series and distinctive numbers and conditioning the tax benefit on each holder registering name and holding with the issuer corporation.
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