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    <title>Central Government notifies that the National Rural Development Bonds (Second Issue) specified under clause (b) of rule 4 of the Public Debt Rules, 1946</title>
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    <description>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.</description>
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      <description>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.</description>
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