Section 80L(1)(ii) of the Income-tax Act, 1961 - Specified debentures, in the nature of bonds of IDBI Infrastructure (Tax Saving) Bond (2003 B) - 049/2005 - Income Tax Act, 1961
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Specified debentures under Section 80L identify particular tax-saving bond series and number ranges as qualifying instruments. Specification under Section 80L(1)(ii) designates the Industrial Development Bank of India Infrastructure (Tax Saving) Bond (2003 B) omnibus public issue as specified debentures by enumerating option categories and precise blocks of distinctive numbers, each bond having a face value of one thousand rupees, for the purposes of that clause.
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 identify particular tax-saving bond series and number ranges as qualifying instruments.
Specification under Section 80L(1)(ii) designates the Industrial Development Bank of India Infrastructure (Tax Saving) Bond (2003 B) omnibus public issue as specified debentures by enumerating option categories and precise blocks of distinctive numbers, each bond having a face value of one thousand rupees, for the purposes of that clause.
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