Specified bonds under section 80L: taxable unsecured redeemable bonds designated eligible, with issuance identifiers provided. Central Government specifies the 16% taxable unsecured redeemable bonds (Series II) as being covered for the purposes of section 80L of the Income tax Act, 1961 under clause (ii) of sub section (1), identifying the distinctive number range and aggregate nominal amount of the issuance to establish the bonds' eligibility under the provision.
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Provisions expressly mentioned in the judgment/order text.
Specified bonds under section 80L: taxable unsecured redeemable bonds designated eligible, with issuance identifiers provided.
Central Government specifies the 16% taxable unsecured redeemable bonds (Series II) as being covered for the purposes of section 80L of the Income tax Act, 1961 under clause (ii) of sub section (1), identifying the distinctive number range and aggregate nominal amount of the issuance to establish the bonds' eligibility under the provision.
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