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Central Government specifies 10.5% Tax-free Bonds issued by the Indian Renewable Energy Development Agency Limited, New Delhi u/s 10(15)(iv)(h) - S.O.438(E) - Income TaxExtract Central Government specifies 10.5% Tax-free Bonds issued by the Indian Renewable Energy Development Agency Limited, New Delhi u/s 10(15)(iv)(h) NOTIFICATION NO. S.O.438 ( E ) DATED 15-5-1995 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 specifies 10.5% Tax-free Bonds (IInd Series Issue) bearing distinctive numbers 250001 to 750000 of rupees one thousand each of the aggregate value of rupees fifty crores only, to be issued by the Indian Renewable Energy Development Agency Limited, New Delhi, for the purpose fo the said item : Provided that the benefit under the said item shall be admissible only if the holder of such bonds registers his name and the holding with the said agency. [Notification No. 9769/F. No. 178/9/95-ITA-I]
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