Tax exemption for specified Nuclear Power Corporation bonds under section 10(15)(iv)(h), subject to holder registration. Central Government specifies a named series of Nuclear Power Corporation of India Limited bonds as exempt under item (h) of sub-clause (iv) of clause (15) of section 10, identifying the series by interest rate, denomination and distinctive numbers; the exemption is admissible only if each holder registers his name and holding with the issuing corporation.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption for specified Nuclear Power Corporation bonds under section 10(15)(iv)(h), subject to holder registration.
Central Government specifies a named series of Nuclear Power Corporation of India Limited bonds as exempt under item (h) of sub-clause (iv) of clause (15) of section 10, identifying the series by interest rate, denomination and distinctive numbers; the exemption is admissible only if each holder registers his name and holding with the issuing corporation.
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