The Central Government hereby specifies the 'REC 54 EC Capital Gains Tax Exemption Bonds' issued by the Rural Electrification Corporation Limited u/s 193 (iib) of the Income Tax Act. 1961 - 359/2002

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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.

<h1>Capital gains exemption bonds specified; transferee must notify issuer by registered post within sixty days to secure benefit.</h1> The Central Government specifies the REC 54 EC Capital Gains Tax Exemption Bonds issued by the Rural Electrification Corporation Limited as eligible under the proviso to Section 193 (clause (iib)) of the Income Tax Act, 1961; where such bonds are transferred by endorsement or delivery, the exemption benefit is admissible only if the transferee informs the Rural Electrification Corporation Limited by registered post within sixty days of the transfer.

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