Central Government specifies the 6 per cent. 10 years Bonds, 1985--Third Series---issued by the Industrial Reconstruction Corporation of India Ltd. between the 1st August, 1975, and the 31st March, 1977 - S.O.1020 - Income Tax Act, 1961
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Specified bonds declared eligible under section 80L for tax treatment, covering a named series issued by IRCI within the stated window. Central Government specifies a named series of interest bearing fixed term bonds issued by the Industrial Reconstruction Corporation of India Ltd. during a particular issuance window, declaring those bonds to fall within clause (ii) of sub section (1) of section 80L of the Income tax Act for the statute's tax treatment of specified securities.
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 bonds declared eligible under section 80L for tax treatment, covering a named series issued by IRCI within the stated window.
Central Government specifies a named series of interest bearing fixed term bonds issued by the Industrial Reconstruction Corporation of India Ltd. during a particular issuance window, declaring those bonds to fall within clause (ii) of sub section (1) of section 80L of the Income tax Act for the statute's tax treatment of specified securities.
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