Notification No. 644E-

Fallowing debentures specified under section 80L

What this is

Notification No. 644E- was published on 5 July 2001. Its subject is Fallowing debentures specified under section 80L.

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.

Notification No. S.O. 644(E), dated 5th July, 2001.

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 the fallowing debentures, in the nature of bonds, namely:

(i) the Industrial Development Bank of India Regular Income Bond bearing distinctive numbers from 000001 to 724927 of the face value of rupees five thousand each;

(ii) the Industrial Development Bank of India Growing Interest bond bearing distinctive numbers from 2000001 to 2001788 of the face value of rupees five thousand each;

(iii) the Industrial Development Bank of India Floating Rate Bond bearing distinctive numbers from 2500001 to 2500189 of the face value of rupees five thousand each;

(iv) the Industrial Development Bank of India Infrastructure (tax-saving) Bond bearing distinctive numbers from 3000001 to 3420195 of the face value of rupees five thousand each, issued by the Industrial Development Bank of India, Mumbai, a Corporation established under section 3 of the Industrial Development Bank of India Act, 1964 (10 of 1964) in its public issue of bonds in Flexibonds-8 series, for the purposes of the said clause.

[Notification No. 204/2001/F. No. 178/91/2000-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. 645E- · Notification No. 643E- →

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.