Section 10(15), item (h) of sub-clause
(iv) of the Income-tax Act, 1961 - Exemptions - Interest on Bonds/Debentures- Specified Companies Authorised to Issue
Tax-Free, Secured, Redeemable, Non-Convertible Bonds, during F.Y. 2012-13,
Amendment in Notification No. SO 2685(E), Dated 06-11-2012
Notification No. 23/2013, [F. No.
178/60/2012-ITA-l], SO 823(E), Dated 22-03-2013
In exercise of
the powers conferred by item (h) of sub clause (iv) of clause (15) of section
10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby
makes following further amendment to the notification of the Government of
India, in the Ministry of Finance, Department of Revenue, Central Board of
Direct Taxes vide number S.O. 2685(E), dated the 6th November
2012, with effect from its date of publication in the Official Gazette,
namely:-
2.
In
the said notification, in paragraph (g), the condition (v) shall be omitted.
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