The Central Government hereby specifies the "REC 54 EC Capital Gains Tax Exemption Bonds" issued by the Rural Electrification Corporation Limited u/s 193 (iib) of the Income Tax Act. 1961

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....on No. 359/2002 Dated:- 2-12-2002 Income Tax Act, 1961<br>Income Tax<br>Section 193<br>Inc.Tax Act 1961<br>The Central Government hereby specifies the "REC 54 EC Capital Gains Tax Exemption Bonds" is....

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....ification Corporation Limited, New Delhi for the purposes of the said clause: Provided that the benefit under the said proviso shall be admissible in the case of transfer of such bonds by endorseme....