https://www.taxtmi.com/manuals?id=4672 Zero coupon bond is defined by three operative criteria: specified eligible issuers, absence of any payment or benefit from the issuer before maturity or redemption, and inclusion by Central Government notification. Eligible issuers include infrastructure capital companies, infrastructure capital funds, infrastructure debt funds, public sector companies and scheduled banks. Explanations clarify that "scheduled bank" and "infrastructure debt fund" take their meanings from the Act's specified cross-references and government notifications. en-us Wed, 28 Aug 2024 11:02:00 +0530 Wed, 06 Nov 2024 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4672 Zero coupon bond is defined by three operative criteria: specified eligible issuers, absence of any payment or benefit from the issuer before maturity or redemption, and inclusion by Central Government notification. Eligible issuers include infrastructure capital companies, infrastructure capital funds, infrastructure debt funds, public sector companies and scheduled banks. Explanations clarify that "scheduled bank" and "infrastructure debt fund" take their meanings from the Act's specified cross-references and government notifications. Manuals Income Tax Wed, 28 Aug 2024 11:02:00 +0530 https://www.taxtmi.com/manuals?id=4672