Zero Coupon Bond - Specified bond notified u/s 2(48) of the Income-tax Act, 1961

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....venue) Central Board of Direct Taxes (Income Tax) NOTIFICATION NO. 52/2025 New Delhi, the 30th May, 2025 S.O. 2447(E).-In exercise of the powers conferred by clause (48) of Section 2 of the Incom....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (b) period of life of the bond - Ten years six months (c) the time schedule of the issue of the bond - To be issued on or before the 31st day of March 2027 (d) the amount to be paid on matu....