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[Cites 0, Cited by 14] [Section 2] [Entire Act]

Union of India - Subsection

Section 2(28B) in The Income Tax Act, 1961

(28B)"interest on securities" means,—
(i)interest on any security of the Central Government or a State Government ;
(ii)interest on debentures or other securities for money issued by or on behalf of a local authority or a company or a corporation established by a Central, State or Provincial Act ;