Section 10(15)(iv)(h) specified bonds issued by M/s Indian Renewable Energy Development Agency Limited (IREDA), New Delhi during the F.Y. 2003-04 - 008/2005 - Income Tax Act, 1961
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Tax-free bonds for renewable energy permitted, with tax benefit conditional on holder registration and demat issuance. The Government specifies Secured non-cumulative and non-convertible tax-free IREDA Energy Bonds in the nature of Debentures (Series-XI) issued in dematerialised form during the financial year 2003-04 for purposes of clause (15)(iv)(h) of Section 10 of the Income-tax Act; the tax benefit is admissible only if the bondholder registers their name and holding with the issuing corporation.
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.
Tax-free bonds for renewable energy permitted, with tax benefit conditional on holder registration and demat issuance.
The Government specifies Secured non-cumulative and non-convertible tax-free IREDA Energy Bonds in the nature of Debentures (Series-XI) issued in dematerialised form during the financial year 2003-04 for purposes of clause (15)(iv)(h) of Section 10 of the Income-tax Act; the tax benefit is admissible only if the bondholder registers their name and holding with the issuing corporation.
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