S.O. 331(E) — Notification of a person, body or fund under section 80L of the Income-tax Act, 1961

What this is

S.O. 331(E) was published on 11 May 1999. Its subject is Notification of a person, body or fund under section 80L of the Income-tax Act, 1961.

This notifies a named person, body, fund or instrument for the purpose of a provision. Nothing in it changes the provision itself.

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.

Under the 1961 Act	Now
s.80L	no counterpart recorded

The instrument, as the Board published it

The words below are the department’s own, reproduced from its published text. Where the department’s copy carried a publisher’s notes after the instrument, those are not reproduced.

In exercise of the powers conferred by clause (ii) of sub-section (1) of section 80L of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies--

(a) the 5-years 18% (Taxable) Secured Redeemable Non-Convertible NHPC Bonds (K-Series) (Tranche-I) bearing distinctive numbers from 11000001 to 11767680, of rupees one thousand each, of the aggregate value of rupees seventy six crores seventy-six lakhs and eighty thousand only ;

(b) the 5-years 17.5% (Taxable) Secured Redeemable Non-Convertible NHPC Bonds (K-Series) (Tranche-II) bearing distinctive numbers from 110767681 to 112142230, of rupees one thousand each, of the aggregate value of rupees one hundred thirty-seven crores forty-five lakhs and fifty thousand only ; and

(c) the 7-years 17.5% (Taxable) Secured Redeemable Non-Convertible NHPC Bonds (K-Series) (Tranche-III) bearing distinctive numbers from 112142231 to 112642230, of rupees one thousand each, of the aggregate value of rupees fifty crores only, issued by the National Hydroelectric Power Corporation Limited, Haryana, for the purpose of the said clause.

[Notification No. 10925/F. No. 178/68/96-ITA-I]

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

Notification No. 117 — Following debentures specified under section 3 24 March 2005
Notification No. 116 — Following debentures specified under section 3 24 March 2005
Notification No. 115 — Following debentures specified under section 3 24 March 2005
Notification No. 50 — A notification under section 3 of the Income-tax Act, 1961 11 February 2005
Notification No. 49 — Notification Notification No. 49/2005, Dated 11-2-2005 11 February 2005
Notification No. 48 — Following debentures specified under section 3 11 February 2005

← Notification No. 10902 · S.O. 325(E) →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.