Central Government notifies that the National Rural Development Bonds (Second Issue) specified under clause (b) of rule 4 of the Public Debt Rules, 1946 - G.S.R.504(E) - Income Tax Act, 1961
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Designation of National Rural Development Bonds as qualifying instruments for a tax provision under the Income tax Act. Central Government notifies that the National Rural Development Bonds (Second Issue), as specified under clause (b) of rule 4 of the Public Debt Rules, 1946, shall be the National Rural Development Bonds (Second Issue) for the purposes of the explanatory provision to section 54E of the Income tax Act, 1961, the notification being made under the statutory power conferred by the relevant sub clause.
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Provisions expressly mentioned in the judgment/order text.
Designation of National Rural Development Bonds as qualifying instruments for a tax provision under the Income tax Act.
Central Government notifies that the National Rural Development Bonds (Second Issue), as specified under clause (b) of rule 4 of the Public Debt Rules, 1946, shall be the National Rural Development Bonds (Second Issue) for the purposes of the explanatory provision to section 54E of the Income tax Act, 1961, the notification being made under the statutory power conferred by the relevant sub clause.
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