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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>NHAI Non-convertible Redeemable Bonds Eligible for Section 54EC Income Tax Benefits: Notification No. 67, 2004</h1> The Central Government, under the powers of Section 193 of the Income Tax Act, 1961, specifies the 'NHAI Non-convertible Redeemable Bonds' issued by the National Highways Authority of India, New Delhi, as eligible for benefits under Section 54EC of the Act. These benefits apply to bond transfers made by endorsement or delivery, provided the transferee notifies the National Highways Authority of India in New Delhi by registered post within sixty days of the transfer. This notification is documented as Notification No. 67 of 2004, dated March 5, 2004.