<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>Application for notification of a zero coupon bond under clause (48) of section 2 of the Income-tax Act, 1961</title>
    <link>https://www.taxtmi.com/forms?id=690</link>
    <description>Form No. 5B prescribes the application content for notification of zero coupon bonds, requiring applicant category (including infrastructure debt fund), bond details (number, issue amount, redemption amount, discount, life, issuance period), project-wise investment plans, supporting documents and a declaration that proceeds will be invested in accordance with clause (iv) or (v) of sub-rule (3) of rule 8B. Rule amendments mandate that Form No. 5B and accountant certificates in Form No. 5BA be furnished electronically under digital signature or electronic verification code, and require annual accountant certification of investments made from bond proceeds within two months of the relevant financial year.</description>
    <language>en-us</language>
    <pubDate>Thu, 23 Oct 2008 10:26:00 +0530</pubDate>
    <lastBuildDate>Wed, 11 Feb 2026 15:56:12 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=328821" rel="self" type="application/rss+xml"/>
    <item>
      <title>Application for notification of a zero coupon bond under clause (48) of section 2 of the Income-tax Act, 1961</title>
      <link>https://www.taxtmi.com/forms?id=690</link>
      <description>Form No. 5B prescribes the application content for notification of zero coupon bonds, requiring applicant category (including infrastructure debt fund), bond details (number, issue amount, redemption amount, discount, life, issuance period), project-wise investment plans, supporting documents and a declaration that proceeds will be invested in accordance with clause (iv) or (v) of sub-rule (3) of rule 8B. Rule amendments mandate that Form No. 5B and accountant certificates in Form No. 5BA be furnished electronically under digital signature or electronic verification code, and require annual accountant certification of investments made from bond proceeds within two months of the relevant financial year.</description>
      <category>Forms</category>
      <law>Income Tax</law>
      <pubDate>Thu, 23 Oct 2008 10:26:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/forms?id=690</guid>
    </item>
  </channel>
</rss>