Transfer of specified bonds requires transferee to notify issuer within prescribed period to secure wealth-tax benefit entitlement.
Central Government specifies 10-year 13 per cent. (taxable) Secured Redeemable Non-Convertible Bonds as specified bonds under the Wealth-tax Act, and makes admissibility of the benefit on transfer by endorsement or delivery conditional on the transferee informing the issuer by registered post within sixty days of such transfer.

Reciprocating country designation extends wealth-tax reciprocal provisions to Denmark under the Act, enabling reciprocal taxation measures between jurisdictions.
Declaration designates the Kingdom of Denmark as a reciprocating country under the Explanation to section 44A of the Wealth-tax Act, 1957, effected by a Central Government notification that brings Denmark within the Act's reciprocal provisions for cross-border wealth-tax administration.

Designation of tax-free bonds: registration required to secure specified wealth-tax treatment for holders.
Central government notification designates MTNL 10-year 9 per cent (tax free) Secured Redeemable Non-Convertible Telephone Bonds, 1989 (3rd Issue) as specified for clause (xvie) of section 5(1) of the Wealth-tax Act, with eligibility for the benefit conditioned on the holder registering his name and holding with the issuing Nigam.

Tax-free bond specification under wealth-tax law, benefit on transfer subject to timely registered notification by transferee.
Specification designates 15-year 9 per cent. (tax free) SCICI Bonds, (Series 2) issued by the Shipping Credit and Investment Company of India Limited as qualifying under the Wealth-tax Act; the tax benefit on transfer by endorsement or delivery is conditional on the transferee informing the issuing company by registered post within the prescribed notification period.

Specified bonds under the wealth-tax framework - transfer benefit contingent on transferee giving registered notice promptly after transfer.
The Central Government specifies two categories of Housing and Urban Development Corporation public sector shelter bonds for clause (xvie) of section 5(1) of the Wealth Tax Act: 10-year 9% tax-free Public Sector Shelter Bonds (Series III) and 7-year 13% taxable Public Sector Shelter Bonds (Series III). The tax benefit on transfer by endorsement or delivery is admissible only if the transferee informs the issuing corporation by registered post within sixty days of the transfer.

Wealth tax specification: specified secured redeemable non-convertible bonds eligible under clause subject to transferee notice within sixty days.
The Central Government specifies 7-year 13% (taxable) Secured Redeemable Non-Convertible IPCL Bonds as eligible under clause (xvie) of sub-section (1) of section 5 of the Wealth-tax Act, subject to the condition that benefit on transfer is admissible only if the transferee informs the Corporation by registered post within sixty days of such transfer.

Specified bonds tax benefit: transfer qualifies only if transferee notifies issuer within prescribed notice period.
Central Government specifies two categories of Nuclear Power Corporation bonds as eligible under clause (xvie) of section 5(1) of the Wealth-tax Act, 1957: 10-year 9% (tax-free) Secured Redeemable Non-Convertible Bonds (Private Placement) and 7-year 13% (taxable) Secured Redeemable Non-Convertible Bonds (Private Placement). The notification makes the benefit conditional on transferees informing the Corporation by registered post within sixty days of any transfer by endorsement or delivery.

Tax-free bond specification: transfer benefit conditioned on transferee giving registered notice within the prescribed period.
The Central Government specified 10-year 9% tax-free secured redeemable non-convertible bonds (D-Series) issued by the National Hydroelectric Power Corporation Limited as eligible under clause (xvie) of sub-section (1) of section 5 of the Wealth-tax Act, 1957. The tax benefit on transfer by endorsement or delivery is payable only if the transferee informs the issuing Corporation by registered post within sixty days of such transfer.

Wealth tax specification for NTPC tax-free bonds; transfer benefit requires transferee's registered notice within sixty days.
Specifies 10-year 9% tax-free secured redeemable non-convertible NTPC Bonds (V Issue Private Placement) as qualifying instruments under clause (xvie) of sub-section (1) of section 5 of the Wealth tax Act, 1957. The benefit on transfer by endorsement or delivery is admissible only if the transferee informs the issuing Corporation by registered post within sixty days of such transfer.

Tax-free bond specification: transfer benefit conditional on transferee notifying issuer by registered post within sixty days.
The Central Government specifies the 10-year 9% (tax-free) Secured Redeemable Non-Convertible PFC Bonds-III Series issued by Power Finance Corporation Limited as eligible under the Wealth-tax Act; entitlement to the benefit on transfer by endorsement or delivery is conditional on the transferee informing the Corporation by registered post within sixty days of such transfer.

Specified tax-free bonds: transfer benefit conditional on transferee notifying issuer by registered post within prescribed period.
The Central Government specifies 10 year 9% tax free Secured Redeemable Non Convertible REC Bonds (19th Series) (Private Placement) as qualifying for clause (xvie) of s.5(1) of the Wealth tax Act, 1957. The wealth tax benefit on transfer by endorsement or delivery is admissible to the transferee only if the transferee notifies the issuing Corporation by registered post within sixty days of the transfer.

Specified tax-free railway bonds: benefit on transfers requires transferee to notify issuer by registered post within sixty days.
Central Government specifies "10 year-9% (tax-free) Secured Redeemable Non-Convertible Railway Bonds-III Series" issued by the Indian Railway Finance Corporation under clause (xvie) of sub-section (1) of section 5 of the Wealth-tax Act, 1957. The tax benefit on transfer by endorsement or delivery is admissible only if the transferee informs the Corporation by registered post within sixty days of the transfer.

Exemption from wealth-tax: HUDCO bonds specified as exempt; transfer benefit requires notice to issuer within prescribed period.
The Central Government specifies two categories of secured, redeemable, non-convertible HUDCO Shelter Bonds as eligible for wealth-tax exemption under clause (xvie) of section 5(1) of the Wealth-tax Act, 1957. The exemption upon transfer by endorsement or delivery is conditional: the transferee must inform the issuing corporation by registered post within sixty days of the transfer for the benefit to be admissible.

Commencement of Tax Laws: income tax, wealth tax and gift tax effective in Sikkim with specified commencement dates.
Notification appoints commencement dates for central tax statutes in Sikkim: the Income-tax Act applies from the first day of the assessment year as to the relevant previous year; the Wealth-tax Act applies from the appointed date in respect of net wealth of residents on the specified valuation date; and the Gift-tax Act applies from the appointed date in respect of gifts made by residents on or after the earlier specified date.

Tax-free bond specification enables wealth-tax benefit on specified secured redeemable PFC bonds, subject to transferee notice within a limited period.
Central Government specifies a series of secured, redeemable, non-convertible bonds issued by a public financial corporation as eligible for a wealth-tax benefit; the tax characterization applies to that specified private placement series, and any transferee must notify the issuer by registered post within a limited period after transfer for the benefit to be admissible.

Tax-exempt REC bond specification requires transferee to notify issuer by registered post within sixty days to retain benefit.
Central Government specifies 10-year-9% (tax-free) Secured Redeemable Non-Convertible REC Bonds, issued by Rural Electrification Corporation Limited, as qualifying instruments under clause (xvie) of sub-section (1) of section 5 of the Wealth-tax Act, 1957. The benefit on transfer by endorsement or delivery is admissible only if the transferee notifies the Corporation by registered post within sixty days of such transfer.