For the purpose of section 2(48) of the Income-tax Act, 1961 Central Government specified Ten Years Zero Coupon Bond of HUDCO - 371/2006 - Income Tax Act, 1961
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Zero coupon bond designation for HUDCO ten-year bonds under income-tax law, subject to specified rules conditions. Specification designates the zero coupon bond status for the Ten Years Zero Coupon Bond of HUDCO under section 2(48) of the Income-tax Act. It records the bond's name, ten year life, issuance deadline, specified redemption amount per bond, discount to be fixed by HUDCO at issue, and the total number of bonds, and makes the designation conditional on compliance with specified clauses of sub-rule (3) and sub-rule (6) of rule 8B of the Income tax Rules, 1962.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Zero coupon bond designation for HUDCO ten-year bonds under income-tax law, subject to specified rules conditions.
Specification designates the zero coupon bond status for the Ten Years Zero Coupon Bond of HUDCO under section 2(48) of the Income-tax Act. It records the bond's name, ten year life, issuance deadline, specified redemption amount per bond, discount to be fixed by HUDCO at issue, and the total number of bonds, and makes the designation conditional on compliance with specified clauses of sub-rule (3) and sub-rule (6) of rule 8B of the Income tax Rules, 1962.
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