Correction of entity name: replaces 'Rural Electrical Corporation' with 'Rural Electrification Corporation Limited' in tax-free bond notification. Corrigendum substitutes the table entry 'Rural Electrical Corporation' with the correct corporate name 'Rural Electrification Corporation Limited' in the prior Gazette notification concerning tax-free, secured, redeemable, non-convertible bonds issued during the financial year; the amendment corrects a textual error and does not change substantive tax treatment or eligibility criteria.
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Provisions expressly mentioned in the judgment/order text.
Correction of entity name: replaces 'Rural Electrical Corporation' with 'Rural Electrification Corporation Limited' in tax-free bond notification.
Corrigendum substitutes the table entry "Rural Electrical Corporation" with the correct corporate name "Rural Electrification Corporation Limited" in the prior Gazette notification concerning tax-free, secured, redeemable, non-convertible bonds issued during the financial year; the amendment corrects a textual error and does not change substantive tax treatment or eligibility criteria.
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