Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 194LD(1)] [Section 194LD] [Entire Act] Union of India - Subsection Section 194LD(1)(a) in The Income Tax Act, 1961 (a)on or after the 1st day of June, 2013 but before the 1st day of July, 2023 in respect of the investment made by the payee in—(i)a rupee denominated bond of an Indian company; or(ii)a Government security;