SECTION
10(15), ITEM (h) OF SUB-CLAUSE (iv) OF THE INCOME-TAX ACT, 1961 - EXEMPTIONS -
INTEREST ON BONDS/DEBENTURES - SPECIFIED COMPANIES AUTHORIZED TO ISSUE
TAX-FREE, SECURED, REDEEMABLE, NON-CONVERTIBLE BONDS DURING F.Y. 2012-13 -
AMENDMENT IN NOTIFICATION NO. SO 2685(E), DATED 6-11-2012
NOTIFICATION NO. 23/2013 [F. NO. 178/60/2012-ITA-l] SO 823(E), DATED
22-3-2013
In
exercise of the powers conferred by item (h) of sub clause (iv) of clause (15)
of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government
hereby makes following further amendment to the notification of the Government
of India, in the Ministry of Finance, Department of Revenue, Central Board of
Direct Taxes vide number S.O. 2685(E), dated the 6th November 2012, with
effect from its date of publication in the Official Gazette, namely:-
2. In the said notification, in paragraph
(g), the condition (v) shall be omitted.