Central Government specifies tax free bonds of the National Housing Bank-Swarna Jayanti Rural Housing Finance u/s 10(15)(iv)(h) - S. O. 595(E) - Income Tax Act, 1961
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Tax-free bonds specified for housing finance: tax exemption conditioned on bondholder registration with issuer. Central Government specifies tax free bonds issued by a housing finance institution as eligible for exemption under the Income-tax Act, designating an interest bearing, fixed term series with distinctive identifying numbers issued in the prescribed year; the tax exemption is conditional on the bondholder registering their name and 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 bonds specified for housing finance: tax exemption conditioned on bondholder registration with issuer.
Central Government specifies tax free bonds issued by a housing finance institution as eligible for exemption under the Income-tax Act, designating an interest bearing, fixed term series with distinctive identifying numbers issued in the prescribed year; the tax exemption is conditional on the bondholder registering their name and holding with the issuing bank.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.