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of <h1>Central Govt Designates SIDBI's Ten-Year Bond as Zero Coupon Under Section 2(48) of Income-tax Act 1961</h1> The Central Government, under section 2(48) of the Income-tax Act, 1961, specifies the Ten Years Zero Coupon Bond issued by the Small Industries Development Bank of India (SIDBI) as a zero coupon bond. The bond has a ten-year life span and must be issued by March 31, 2009. Each bond will mature at twenty-one thousand six hundred rupees, with the discount determined by SIDBI at issuance. A total of five lakh bonds will be issued. This notification is subject to specific conditions outlined in the Income-tax Rules, 1962.
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