Section 54E(1)(c) in The Income Tax Act, 1961

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Union of India - Subsection

Section 54E(1)(c) in The Income Tax Act, 1961

(c)[ in a case where the original asset is transferred after the 28th day of February, 1983 [but before the 1st day of April, 1986] [Inserted by Act 11 of 1983, Section 20 (w.e.f. 1.4.1983).][, any of the following assets, namely:- [Inserted by Act 11 of 1983, Section 20 (w.e.f. 1.4.1983).]

(i)securities of the Central Government which that Government may, by notification in the Official Gazette, specify in this behalf;

(ii)special series of units of the Unit Trust of India established under the Unit Trust of India Act, 1963 (52 of 1963), which the Central Government may, by notification in the Official Gazette, specify in this behalf;

(iii)such National Rural Development Bonds as have been notified under clause (b) of Explanation 1 or as may be notified in this behalf under this clause by the Central Government;

(iv)such debentures issued by the Housing and Urban Development Corporation Limited [a Government company as defined in section 617 of the Companies Act, 1956 (1 of 1956), as the Central Government may, by notification in the Official Gazette, specify in this behalf; ]

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Union of India - Subsection

Section 54E(1)(c) in The Income Tax Act, 1961