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    <title>Central Government specifies, for the purposes of that clause, the difference payable between the redemption value and the bid prize of Zero Coupon Bonds u/s 193(iia)</title>
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    <description>Central Government specifies that the taxable amount for five-year Government Zero Coupon Bonds issued by auction is the difference between the redemption value and the bid price, and limits this specification to holdings by banking companies, co-operative banks, public financial institutions, Discount and Finance House of India Limited, and Securities Trading Corporation of India Limited for the purposes of the proviso to section 193.</description>
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      <description>Central Government specifies that the taxable amount for five-year Government Zero Coupon Bonds issued by auction is the difference between the redemption value and the bid price, and limits this specification to holdings by banking companies, co-operative banks, public financial institutions, Discount and Finance House of India Limited, and Securities Trading Corporation of India Limited for the purposes of the proviso to section 193.</description>
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