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of <h1>Central Government Recognizes IDBI Capital Bonds for Tax Purposes Under Section 10(23C) of the Income-tax Act, 1961</h1> The Central Government, under the authority of clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961, has issued a notification regarding the '3 Years - 9 per cent. IDBI Capital Bonds.' These bonds, issued by the Industrial Development Bank of India, are recognized for the purposes specified in the aforementioned clause. The notification is identified by the number 0181 and is dated October 13, 1987. The relevant file number for this notification is 197/149/86-IT(AI).
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