Section 10(15)(iv) of the Income-tax Act, 1961 - Exemption of - Interest payable by public sector company on specified bonds/debentures Section 10(15)(iv) of the Income-tax Act, 1961 - Exemption of - Interest payable by public sector company on specified bonds/debentures Chartered Accountant CA ICAI Chartered Accountants CA ICAI CAinINDIA ICAI Announcements Accounting Standards CA News ICAI Students ICAI Members Case Laws CPT IPCC Final ICAI Course CA Course ICAI Forum CA Question Papers ICAI Study Material

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Section 10(15)(iv) of the Income-tax Act, 1961 - Exemption of - Interest payable by public sector company on specified bonds/debentures

January, 19th 2009
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.