For the purpose of section 2(48) of the Income-tax Act, 1961 Central Government specified Ten Years Zero Coupon Bond of SIDBI

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..../2006, DATED 15-12-2006 In exercise of the powers conferred by clause 48 of section 2 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies the bond with the following particulars as zero coupon bond for the purposes of the said clause, namely:- (a) name of the bond : ten years zero coupon bond of Small Industries Development Bank of India (SIDBI); ; ....