The Central Government hereby specifies the 'SIDBI Capital Gains Bonds' issued by the Small Industries Development Bank of India, Mumbai u/s 193 (iib) - 263/2002 - Income Tax Act, 1961
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Specified capital gains bonds qualify for proviso tax treatment, subject to transferee notification after transfer. Specification designates the SIDBI Capital Gains Bonds as qualifying instruments for the proviso to section 193 of the Income-tax Act, linking those bonds to the proviso's tax treatment. A condition requires transferees who acquire such bonds by endorsement or delivery to notify the Small Industries Development Bank of India by registered post within sixty days of transfer to remain eligible for the proviso benefit.
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 capital gains bonds qualify for proviso tax treatment, subject to transferee notification after transfer.
Specification designates the SIDBI Capital Gains Bonds as qualifying instruments for the proviso to section 193 of the Income-tax Act, linking those bonds to the proviso's tax treatment. A condition requires transferees who acquire such bonds by endorsement or delivery to notify the Small Industries Development Bank of India by registered post within sixty days of transfer to remain eligible for the proviso benefit.
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