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Case law › Notifications › 2005 › Notification No. 115
Notification 24 March 2005

Notification No. 115

Following debentures specified under section 3

What this is

Notification No. 115 was published on 24 March 2005. Its subject is Following debentures specified under section 3.

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 ActNow
s.3s.3
s.80Lno 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. 115/2005, DATED 24-3-2005

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 following debentures, in the nature of bonds, namely:-
BONDS HELD IN PHYSICAL FORM
(i) The Industrial Development Bank of India Regular Income Bond (2004A) of 19th Series bearing
distinctive numbers from 1910000001 to 1910025700 under option "A",
distinctive numbers from 1910115564 to 1910116113 under option "B",
distinctive numbers from 1910116120 to 1910125427 under option "C",
distinctive numbers from 1910226155 to 1910227052 under option "D",
distinctive numbers from 1910230553 to 1910259317 under option "E";
(ii) The Industrial Development Bank of India Retirement Bond (2004A) of 19th series bearing
distinctive numbers from 1930000001 to 1930000534 under option "A",
distinctive numbers from 1930000553 to 1930000771 under option "B";
(iii) The Industrial Development Bank of India Infrastructure (Tax Saving) Bond (2004A) of 19th Series bearing
distinctive numbers from 1940000001 to 1940433473 under option "A",
distinctive numbers from 1940440829 to 1940468448 under option "B",
distinctive numbers from 1940469279 to 1940696357 under option "C",
distinctive numbers from 1940698998 to 1940727798 under option "D";
BONDS HELD IN DEMAT FORM
(i) The Industrial Development Bank of India Regular Income Bond (2004A) of 19th Series bearing
distinctive numbers from 1910025701 to 1910115563 under option "A",
distinctive numbers from 1910116114 to 1910116119 under option "B",
distinctive numbers from 1910125428 to 1910226154 under option "C",
distinctive numbers from 1910227053 to 1910230552 under option "D",
distinctive numbers from 1910259318 to 1910445449 under option "E";
(ii) The Industrial Development Bank of India Retirement Bond (2004A) of 19th Series bearing
distinctive numbers from 1930000535 to 1930000552 under option "A"; and
(iii) The Industrial Development Bank of India Infrastructure (Tax Saving) Bond (2004A) of 19th Series bearing
distinctive numbers from 1940433474 to 1940440828 under option "A",
distinctive numbers from 1940468449 to 1940469278 under option "B",
distinctive numbers from 1940696358 to 1940698997 under option "C",
distinctive numbers from 1940727799 to 1940728651 under option "D"
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-19th Series, for the purposes of the said clause.

[F.No. 178/76/2004-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. 116  ·  Notification No. 114 →

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.