Section 80L(1)(ii) of the Income-tax Act, 1961 - Specified debentures in the nature of bonds of IDBI Regular Income Bonds - 048/2005 - Income Tax Act, 1961

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Specified debentures under section 80L confer eligibility for tax treatment for designated IDBI bond issues. Central Government specifies two categories of IDBI bonds-the Regular Income Bond and the Floating Rate Bond issued in the Flexi Bonds 2 A Series-as specified debentures under clause (ii) of subsection (1) of Section 80L of the Income-tax Act, identifying them by series, distinctive numbers and face value for the purposes of that clause.

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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.

Specified debentures under section 80L confer eligibility for tax treatment for designated IDBI bond issues.

Central Government specifies two categories of IDBI bonds-the Regular Income Bond and the Floating Rate Bond issued in the Flexi Bonds 2 A Series-as specified debentures under clause (ii) of subsection (1) of Section 80L of the Income-tax Act, identifying them by series, distinctive numbers and face value for the purposes of that clause.

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Section 80L(1)(ii) of the Income-tax Act, 1961 - Specified debentures in the nature of bonds of IDBI Regular Income Bonds - 048/2005 - Income Tax Act, 1961

Specified debentures under section 80L confer eligibility for tax treatment for designated IDBI bond issues.

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Section 80L(1)(ii) of the Income-tax Act, 1961 - Specified debentures in the nature of bonds of IDBI Regular Income Bonds - 048/2005 - Income Tax Act, 1961

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Specified debentures under section 80L confer eligibility for tax treatment for designated IDBI bond issues.

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