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        Income Tax

        Section 80L(1)(ii) of the Income-tax Act, 1961 specifies Debentures, in the nature of bonds issued by IDBI, Mumbai - 115/2005 - Income Tax Act, 1961

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        Specification of debentures under Section 80L: IDBI Flexibonds 19th Series bonds specified for tax provision. The Central Government specifies particular IDBI Flexibonds 19th Series debentures - Regular Income Bond (2004A), Retirement Bond (2004A) and Infrastructure (Tax Saving) Bond (2004A) - as tax specified instruments, distinguishing physical and demat holdings and identifying each eligible issue by option designation and distinctive number ranges.
                        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.

                              Specification of debentures under Section 80L: IDBI Flexibonds 19th Series bonds specified for tax provision.

                              The Central Government specifies particular IDBI Flexibonds 19th Series debentures - Regular Income Bond (2004A), Retirement Bond (2004A) and Infrastructure (Tax Saving) Bond (2004A) - as tax specified instruments, distinguishing physical and demat holdings and identifying each eligible issue by option designation and distinctive number ranges.


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