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of <h1>Government Specifies IDBI Flexibonds for Tax Benefits Under Section 80L(1)(ii) of Income-tax Act 1961</h1> The Central Government, under section 80L(1)(ii) of the Income-tax Act, 1961, specifies debentures in the form of bonds issued by the Industrial Development Bank of India (IDBI) under the Flexibonds-15th series. These include Regular Income Bonds, Growing Interest Bonds, and Infrastructure (Tax Saving) Bonds, available in both physical and demat forms. Each bond type is identified by distinctive number ranges. The notification, dated November 28, 2003, outlines these specifications for tax purposes, pursuant to the Industrial Development Bank of India Act, 1964.
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