The Central Government hereby specifies the "SIDBI Capital Gains Bonds" issued by the Small Industries Development Bank of India, Mumbai u/s 193 (iib)

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ome Tax Act, 1961<br>Income Tax<br>Section 193<br>Inc.Tax Act 1961<br>The Central Government hereby specifies the "SIDBI Capital Gains Bonds" issued by the Small Industries Development Bank of India,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the benefit under the said proviso shall be admissible in the case of transfer of such bonds by endorsement or delivery, only if the transferee informs the Small Industries Development Bank of India b....