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    <title>Section 2(48) of the Income-tax Act, 1961 - Zero Coupon Bond Specified bond</title>
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    <description>The Central Government, under clause (48) of section 2 of the Income tax Act and relevant sub rules of rule 8B, specifies the ten year Deep Discount Bond of Rural Electrification Corporation Limited as a zero coupon bond, recording its ten year tenor, issuance deadline, per bond maturity amount, aggregate discount for the issue, and total number of bonds to be issued.</description>
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