Specified debentures under section 80L confer notified tax eligibility for designated IDBI bond series in physical and demat form. Specification under section 80L(1)(ii) designates particular IDBI debentures-Regular Income Bond, Floating Rate Bond, and Infrastructure (Tax Saving) Bond-issued in the 20th Series (2004B) as qualifying instruments, listing distinct distinctive-number ranges and subscription options and distinguishing bonds held in physical form from those in demat form.
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 notified tax eligibility for designated IDBI bond series in physical and demat form.
Specification under section 80L(1)(ii) designates particular IDBI debentures-Regular Income Bond, Floating Rate Bond, and Infrastructure (Tax Saving) Bond-issued in the 20th Series (2004B) as qualifying instruments, listing distinct distinctive-number ranges and subscription options and distinguishing bonds held in physical form from those in demat form.
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