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REGD. NO. D. L.-33004/99
EXTRAORDINARY II— — (ii) PART II—Section 3—Sub-section (ii) PUBLISHED BY AUTHORITY 2224] No. 2224]
NEW DELHI, TUESDAY, AUGUST 8, 2017/SRAVANA 17, 1939
वित्तमंत्रालय (राजस्िविाा) (के न्दरीय्त्यक्ष करोर्ड
अविसूचना नईदिल्ली, 8अ)स्त,2017 आय-कर
का.आ. 2529(अ .—कें रीय सरकार, आय-कर अविवनयम, 1961 (1961 का 43) की िारा 54ङ) के स्पष्टीकरणके खं्(खक द्वारा ्ित्त शवियों का ्यर) करते हुए,तीनिर्डके पश्चात्उन्दमरचनीयोंिपत्रऔरवजसे ाारतीयरे लवित्तवन)मवलवमटे्, कं पनीअविवनयम, 1956 (1956 का1 के अिीनएकरवजस्रीकृ तकं पनीद्वारा राजपत्र में इस अविसूचना के ्काशन की तारीख कर या उसके पश्चात् जारी दकया )या है, कर उि िारा के ्यरजनोंके वलए‘िीर्ाडिविविवनर्िडष्टआवस्त’के रूपमेंअविसूवचतकरतीहै।
[अविसूचनासं. 79/2017/फा.सं.370142/18/2017-टीपीएल] ्िीनरािल, वनिेशक(करनीवतऔरवििान 4807 GI/2017
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THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(ii)]
MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION New Delhi, the 8th August, 2017 INCOME-TAX
S.O. 2529(E).—In exercise of the powers conferred by clause (ba) of Explanation to section 54EC of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies that any bond redeemable after three years and issued by the Indian Railway Finance Corporation Limited, a company formed and registered under the Companies Act, 1956 (1 of 1956), on or after the date of publication of this notification in the Official Gazette, as ‘long-term specified asset’ for the purposes of the said section. [Notification No. 79/2017/F. No. 370142/18/2017-TPL] PRAVIN RAWAL, Director (Tax Policy and Legislation)
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054. Digitally signed by
ALOK KUMAR
ALOK KUMAR Date: 2017.08.11 15:42:33 +05'30'
