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Central Government specifies the Issue of Foreign Currency Convertible Bonds and Ordinary Shares (Through Depository Receipt Mechanism) Scheme, 1993, u/s 115ACA - 11293 - Income TaxExtract Central Government specifies the Issue of Foreign Currency Convertible Bonds and Ordinary Shares (Through Depository Receipt Mechanism) Scheme, 1993, u/s 115ACA NOTIFICATION NO. 11293 DATED 28-3-2000 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. GSR 700(E), dated the 12th November, 1993, as a scheme for the purposes of the said clause in respect of assessment year 2000-2001 and subsequent assessment years. [F. No. 149/134/99-TPL]
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