Section 5 - Amendment of Act 43 of 1961 - Special Bearer Bonds (Immunities And Exemptions) Act, 1981

5. Amendment of Act 43 of 1961. In the Income-tax Act, - (a) in section 2, in clause (14), after sub-clause (iv), the following sub-clause shall be inserted, namely :- (v) Special Bearer Bonds, 1991, issued by the Central Government; ; (b) in section 10, in clause (15), after sub-clause (ia), the following sub clause shall be inserted, namely: - (ib) premium on the redemption of Special Bearer Bonds, 1991; .