Central Government specifies 7-years 9% National Bank for Agriculture and Rural Development (NABARD) Tax-free Bonds u/s 10(15)(iv)(h) - S. O. 154(E) - Income Tax Act, 1961
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Tax-free NABARD bonds entitlement requires holder registration with the issuing bank to secure the tax exemption under the provision. Specification of tax-free bonds under the Income-tax Act designates seven-year 9% NABARD Tax-free Bonds (I-Series) issued in fixed denomination and distinctive serial numbers for exemption purposes, and makes admissibility of the tax benefit expressly conditional on each holder registering their name and details of holding with the issuing bank.
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 NABARD bonds entitlement requires holder registration with the issuing bank to secure the tax exemption under the provision.
Specification of tax-free bonds under the Income-tax Act designates seven-year 9% NABARD Tax-free Bonds (I-Series) issued in fixed denomination and distinctive serial numbers for exemption purposes, and makes admissibility of the tax benefit expressly conditional on each holder registering their name and details of holding with the issuing bank.
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