Specification of debentures as eligible tax instruments clarifies qualifying bond types, forms and distinctive-number ranges. Specification of debentures identifying the Industrial Development Bank of India Flexi Bonds - 18th series (Regular Income Bond 2003D, Floating Rate Bonds 2003D, Infrastructure (Tax Saving) Bond 2003D) as qualifying instruments under clause (ii) of sub-section (1) of section 80L of the Income-tax Act, and distinguishing specified distinctive-number ranges for bonds held in physical form and for bonds held in demat form under options A-D.
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 as eligible tax instruments clarifies qualifying bond types, forms and distinctive-number ranges.
Specification of debentures identifying the Industrial Development Bank of India Flexi Bonds - 18th series (Regular Income Bond 2003D, Floating Rate Bonds 2003D, Infrastructure (Tax Saving) Bond 2003D) as qualifying instruments under clause (ii) of sub-section (1) of section 80L of the Income-tax Act, and distinguishing specified distinctive-number ranges for bonds held in physical form and for bonds held in demat form under options A-D.
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