Notification No. 67

NHAI Non-convertible Redeemable Bonds with benefits under Section 54EC of the Income Tax Act specified under section 54EC

What this is

Notification No. 67 was published on 5 March 2004. Its subject is NHAI Non-convertible Redeemable Bonds with benefits under Section 54EC of the Income Tax Act specified under section 54EC.

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.54EC	s.85
s.193	s.393

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 : 67

Section(s) Referred : Section 54EC

Date of Issue : 5/3/2004

Notification No. 67 of 2004, dt. 5th Mar., 2004

In exercise of the powers conferred by clause (ii)(b) of the proviso to Section 193 of the Income Tax Act, 1961 (43 of 1961), the Central Government hereby specifies the "NHAI Non-convertible Redeemable Bonds with benefits under Section 54EC of the Income Tax Act, 1961" issued by National Highways Authority of India, New Delhi for the purpose of the said clause:

Provided that the benefit under the said proviso shall be admissible in the case of transfer of such bonds by endorsement or delivery, only if the transferee informs the National Highway Authority of India, New Delhi by registered post within a period of sixty days of such transfer.

File No.275/5/2004-IT (B)

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. 73/2025 [F. No. 225/192/2023] / S.O. 3060(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 9 July 2025
Notification No. 31/2025 [F. No. 225/06/2024/ITA-II] / SO 1644(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 7 April 2025
Notification No. 79/2017/F. No. 370142/18/2017-TPL / SO 2529(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 8 August 2017
Notification No. 47/2017/ F. No. 370142/18/2017-TPL / SO 1818(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 8 June 2017
Notification No. 380 — Bonds for an amount of Rupees three thousand five hundred crores (redeemable after three years) to be issued by the Rura 22 December 2006
Notification No. 143 — Bonds for an amount of Rupees four thousand five hundred crores (redeemable after three years) to be issued by the Rural 29 June 2006

← Notification No. 68 · Notification No. 66 →

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.