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

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..... evenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 56/2023 New Delhi, the 1st August, 2023 (INCOME TAX) S.O. 3440(E).--In exercise of the powers conferred by clause (48) of section 2 of the .....

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..... Ltd. (b) period of life of bond -ten years one months (c) the time schedule of the issue -to be issued on or before the 31st day of March of bond 2025; (d) the amount to be paid on maturity o .....

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