NOTIFICATION NO. 9/2009 [S.O. 99(E)], DATED 7-1-2009

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 the issue of tax free bonds by India Infrastructure Finance Company Limited, carrying an interest rate of upto maximum 8 percent annum, aggregating to an amount of ten thousand crore rupees only, to be issued by India Infrastructure Finance Company Limited, New Delhi during the financial year 2008-09, for the purpose of the said section :

Provided that the benefit under the said section shall be admissible only if the holder of such bonds registers his or her name and the holding with the said Corporation.