Central Government specifies "10.5 per cent. (tax-free bonds) (Series 2-A bearing Serial Numbers 1 to 40,00,000) of an amount of Rupees 400 crores" issued by the Konkan Railway Corporation Limited u/s 10(15)(iv)(h) - S.O.38(E) - Income Tax

Central Government specifies "10.5 per cent. (tax-free bonds) (Series 2-A bearing Serial Numbers 1 to 40,00,000) of an amount of Rupees 400 crores" issued by the Konkan Railway Corporation Limited u/s 10(15)(iv)(h) NOTIFICATION NO. S.O.38 ( E ) DATED 14-1-1994 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 per cent. (tax-free bonds) (Series 2-A bearing Serial Numbers 1 to 40,00,000) of an amount of Rupees 400 crores" to be issued by the Konkan Railway Corporation Limited for the purpose of 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 his holding with the said Corporation. [Notification No. 9458/F.No. 178/55/93-ITA-I]