Tax-free bonds specified for renewable energy agency; tax exemption subject to bondholder registration requirement for specified series Specification designates 1998-99 Series-VI bonds of the Indian Renewable Energy Development Agency Limited as tax-free bonds under item (h) of sub-clause (iv) of clause (15) of section 10, describing a seven-year tenor with a stated annual interest and issuance by distinctive consecutive numbers; the tax exemption is admissible only if the bondholder registers their name and holding with the issuing Agency.
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Provisions expressly mentioned in the judgment/order text.
Tax-free bonds specified for renewable energy agency; tax exemption subject to bondholder registration requirement for specified series
Specification designates 1998-99 Series-VI bonds of the Indian Renewable Energy Development Agency Limited as tax-free bonds under item (h) of sub-clause (iv) of clause (15) of section 10, describing a seven-year tenor with a stated annual interest and issuance by distinctive consecutive numbers; the tax exemption is admissible only if the bondholder registers their name and holding with the issuing Agency.
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