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    <title>The Central Government hereby specifies the &quot;SIDBI Capital Gains Bonds&quot; issued by the Small Industries Development Bank of India, Mumbai u/s 193 (iib)</title>
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    <description>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&#039;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.</description>
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    <pubDate>Wed, 11 Sep 2002 00:00:00 +0530</pubDate>
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      <description>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&#039;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.</description>
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      <pubDate>Wed, 11 Sep 2002 00:00:00 +0530</pubDate>
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