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

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..... e Tax
Section 193
IT
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. 2 .....

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..... ssible 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 .....

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