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        Case ID :
        Income Tax

        Specified the following securities u/s 10(4) - S.O.3331 - Income Tax Act, 1961

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        Specified Securities under income tax clause: government notification designates certain National Defence Loans for tax treatment. Central Government notification designates specific government borrowings as specified securities under clause (4) of section 10 of the Income-tax Act, 1961, listing two named National Defence Loan issues and thereby identifying them as securities to which the statutory tax treatment for specified securities applies.
                        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 Securities under income tax clause: government notification designates certain National Defence Loans for tax treatment.

                              Central Government notification designates specific government borrowings as specified securities under clause (4) of section 10 of the Income-tax Act, 1961, listing two named National Defence Loan issues and thereby identifying them as securities to which the statutory tax treatment for specified securities applies.


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