Specified debentures designated under income tax provision: IDBI Flexibonds 17th series listed by bond type and holding form. The Central Government specifies, under clause (ii) of sub section (1) of section 80L of the Income tax Act, particular debentures in the Flexibonds 17th series issued by the Industrial Development Bank of India as specified debentures, identifying Regular Income Bond, Growing Interest Bond and Infrastructure (Tax Saving) Bond types and listing distinctive number ranges for bonds held in physical form and in dematerialised 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 designated under income tax provision: IDBI Flexibonds 17th series listed by bond type and holding form.
The Central Government specifies, under clause (ii) of sub section (1) of section 80L of the Income tax Act, particular debentures in the Flexibonds 17th series issued by the Industrial Development Bank of India as specified debentures, identifying Regular Income Bond, Growing Interest Bond and Infrastructure (Tax Saving) Bond types and listing distinctive number ranges for bonds held in physical form and in dematerialised form.
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