Central Government specifies, the purpose of that clause, the difference payable between the redemption value and the bid price of Zero Coupon Bonds u/s 193(iiia)

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..... onds u/s 193(iiia) NOTIFICATION NO. S.O.174 ( E ) DATED 7-3-1997 In exercise of the powers conferred by clause (iiia) of the proviso to section 193 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies, the purpose of that clause, the difference payable between the redemption value and the bid price of Zero Coupon Bonds of the Government of India issued u .....

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