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        Case ID :
        Income Tax

        Zero Coupon Bond - Specified bond notified u/s 2(48) of the Income-tax Act, 1961. - 19/2025 - Income Tax Act, 1961

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        Zero coupon bond designation: Ten Year Zero Coupon Bond of Power Finance Corporation Ltd specified under income tax law. Specification designates the Ten Year Zero Coupon Bond of Power Finance Corporation Ltd as a zero coupon bond under clause (48) of section 2 of the Income tax Act, identifying name, tenor (ten years one month), issuance deadline, maturity payment, per bond discount and total number of bonds to be issued.
                      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.

                            Zero coupon bond designation: Ten Year Zero Coupon Bond of Power Finance Corporation Ltd specified under income tax law.

                            Specification designates the Ten Year Zero Coupon Bond of Power Finance Corporation Ltd as a zero coupon bond under clause (48) of section 2 of the Income tax Act, identifying name, tenor (ten years one month), issuance deadline, maturity payment, per bond discount and total number of bonds to be issued.


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