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of <h1>IDBI Flexibonds 2004-2005 get tax benefits under Section 193; transferees must notify IDBI within 60 days.</h1> The Central Government, under the powers granted by clause (ii b) of the proviso to Section 193 of the Income Tax Act, 1961, specifies the IDBI Flexibonds 2004-2005 issued by the Industrial Development Bank of India Limited for certain tax benefits. These benefits apply when such bonds are transferred by endorsement or delivery, provided the transferee informs the Industrial Development Bank of India Limited in Mumbai by registered post within sixty days of the transfer.
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