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of <h1>Certain IDBI Bonds Eligible for Interest Deduction Under Section 80L of Income-tax Act, 1961</h1> The Central Board of Direct Taxes, exercising its powers under section 80L of the Income-tax Act, 1961, specifies certain debentures for interest deduction purposes. These include the Industrial Development Bank of India's Regular Income, Growing Interest, and Retirement Bonds, each with a face value of five thousand rupees. These bonds, issued between July 27, 1999, and August 19, 1999, in the Flexibonds 7 series, are eligible for interest deduction under the specified clause. The notification details the distinctive numbers for each type of bond issued by the Industrial Development Bank of India, Mumbai.
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