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    <title>For the purpose of section 2(48) of the Income-tax Act, 1961 Central Government specified Fifteen Years Zero Coupon Bond of HUDCO</title>
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    <description>Specification designates the fifteen year HUDCO zero coupon bond as a zero coupon bond by declaring its life, maturity redemption amount per bond, issuer determined discount, total number of bonds and issue schedule, and makes the designation subject to compliance with clauses (ii), (iii) and (v) of sub rule (3) and sub rule (6) of rule 8B of the Income tax Rules.</description>
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      <description>Specification designates the fifteen year HUDCO zero coupon bond as a zero coupon bond by declaring its life, maturity redemption amount per bond, issuer determined discount, total number of bonds and issue schedule, and makes the designation subject to compliance with clauses (ii), (iii) and (v) of sub rule (3) and sub rule (6) of rule 8B of the Income tax Rules.</description>
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