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of <h1>Section 80L: ICICI Safety Bonds from 1999 Public Issue Eligible for Tax Deductions on Interest Income</h1> The Central Government, under Section 80L of the Income-tax Act, 1961, specifies certain bonds issued by a financial corporation in Mumbai for tax deduction purposes. These bonds, known as ICICI Safety Bonds, were part of a public issue in August 1999. The notification details various types of bonds, including encash bonds, tax-saving bonds with multiple options, and regular income bonds, each with a face value of Rs. 5,000. The document lists the distinctive numbers and total amounts for each bond category, facilitating tax deduction on interest from these securities.
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