The Central Government specified "the Issue of Foreign Currency Convertible Bonds and Ordinary Shares, (through Depository Receipt Mechanism) Scheme 1993 u/s 115 AC

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..../s 115 AC NOTIFICATION NO. 243 Dated 10th September. 2002 In exercise of the powers conferred by clause (a) of Sub-section (1), items (i) and (iii) of clause (b) of Sub-section (1) and Explanation to Sub-section (5) of Section 115AC of the Income-tax Act, 1961 (43 of 1961), the Central Government specifies "the Issue of Foreign Currency Convertible Bonds and Ordinary Shares, (through Depository....

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....ble Bonds and Ordinary Shares (Through Depository Receipt Mechanism) (Amendment) Scheme, 1999, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) on the 11th November, 1999/Kartika 20, 1921 [Notification G.S.R. No. 764(E) dated l0th November, 1999]; (ii) the Foreign Currency Convertible Bonds and Ordinary Shares (Through Depository Receipt Mechanism) (Amendment)....

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.....R. No. 866(E) dated 10th November, 2000]; (v) the Foreign Currency Convertible Bonds and Ordinary Shares (Through Depository Receipt Mechanism) (Amendment) Scheme, 2001 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) on the 21" September, 2001/Bhadrfl 30, 1923 [Notification G.S.R. No. 687(E) dated 18 th September, 2001]; (vi) the Foreign Currency Convertibl....