Central Government specifies the Issue of Foreign Currency Convertible Bonds and Ordinary Shares (Through Depository Receipt Mechanism) Scheme, 1993 u/s 15ACA - S.O.1120(E) - Income Tax

Central Government specifies the Issue of Foreign Currency Convertible Bonds and Ordinary Shares (Through Depository Receipt Mechanism) Scheme, 1993 u/s 15ACA NOTIFICATION NO. S.O.1120(E) DATED 12-11-2001 In exercise of the powers conferred by clause ( a ) of sub-section (1) of section 115ACA of the Income-tax Act, 1961 (43 of 1961), the Central Government specifies the Issue of Foreign Currency Convertible Bonds and Ordinary Shares (Through Depository Receipt Mechanism) Scheme, 1993 notified, vide notification of the Government of India, Ministry of Finance, Department of Economic Affairs No. G.S.R. 700(E), dated the 12th November, 1993, as a scheme for the purpose of the said clause in respect of the assessment year 2001-2002 and subsequent assessment years. (Sd.) Rahul Navin, Under Secretary to the Government of India. [Notification No. 348/2001/F. No. 142/60/2000-TPL]