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of <h1>HUDCO's 15-Year Zero Coupon Bonds Specified Under Section 2(48) of Income-tax Act, 1961 for Tax Purposes</h1> The Central Government, under section 2(48) of the Income-tax Act, 1961, specifies the Fifteen Years Zero Coupon Bond issued by the Housing and Urban Development Corporation Limited (HUDCO) as a zero coupon bond. The bond has a lifespan of fifteen years and must be issued by March 31, 2009. Each bond will mature or be redeemed for ten lakh rupees, with the discount determined by HUDCO at issuance. A total of five thousand bonds will be issued. This notification is contingent upon meeting specific conditions outlined in the Income-tax Rules, 1962.
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