Central Government specifies Tax-free Bonds of the National Housing Bank-Swarn Jayanti Rural Housing Finance u/s 10(15)(iv)(h) - S. O. 238(E) - Income Tax
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Tax-free bonds specified under section 10(15)(iv)(h); eligibility conditioned on registration with issuing bank, interest and tenure prescribed. The notification designates a named series of tax-free bonds as qualifying under section 10(15)(iv)(h), describing the issuance with a prescribed interest rate, fixed tenure and specified aggregate issue during the fiscal year, and makes the tax exemption 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 under section 10(15)(iv)(h); eligibility conditioned on registration with issuing bank, interest and tenure prescribed.
The notification designates a named series of tax-free bonds as qualifying under section 10(15)(iv)(h), describing the issuance with a prescribed interest rate, fixed tenure and specified aggregate issue during the fiscal year, and makes the tax exemption conditional on the bondholder registering their name and holding with the issuing bank.
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