Zero Coupon Bond - Specified bond notified u/s 2(48) of the Income-tax Act, 1961.

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..... rred by clause (48) of section 2 of the Income-tax Act, 1961 (43 of 1961) , read with clause (ii), clause (iii) and clause (v) of sub-rule (3) and sub-rule (6) of rule 8B of the Income-tax Rules, 1962 , the Central Government hereby specifies the bond with the following particulars as zero coupon bond for the purposes of the said clause (48) of section 2 of the said Act, namely :- .....

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