Central Government specifies Urban Development Corporation Limited Bonds (Series XII-A) and Series XII-B) u/s 10(15)(iv)(h) - S. O. 562(E) - Income Tax Act, 1961
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Tax exempt bonds specified under the income tax provision; tax benefit conditioned on holder registration with issuer. Central Government specifies two series of tax free Housing and Urban Development Corporation Limited bonds as eligible under 10(15)(iv)(h), detailing series identifiers, face value, interest rates, payment periodicity, tenors, aggregate issue amounts and issuer, and states that the tax benefit is admissible only if the holder registers their name and holding with the 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 exempt bonds specified under the income tax provision; tax benefit conditioned on holder registration with issuer.
Central Government specifies two series of tax free Housing and Urban Development Corporation Limited bonds as eligible under 10(15)(iv)(h), detailing series identifiers, face value, interest rates, payment periodicity, tenors, aggregate issue amounts and issuer, and states that the tax benefit is admissible only if the holder registers their name and holding with the Corporation.
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