The Central Government hereby specifies the "SIDBI Capital Gains Bonds" issued by the Small Industries Development Bank of India, Mumbai u/s 193 (iib) - 263/2002 - Income Tax

The Central Government hereby specifies the "SIDBI Capital Gains Bonds" issued by the Small Industries Development Bank of India, Mumbai u/s 193 (iib) Notification No. 263 of 2002 Dated. 11th Sept, 2002 . In exercise of the powers conferred by clause (iib) of the proviso to section 193 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies the "SIDBI Capital Gains Bonds" issued by the Small Industries Development Bank of India, Mumbai, for the purposes of the said clause: Provided that 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 by registered post within a period of sixty days of such transfer. [F.No. 275/60/2002-IT(B)]