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Zero coupon bond

Last updated: 05 March 2008


NOTIFICATION NO. 23/2008, DATED 6-2-2008 In exercise of the powers conferred by clause 48 of section 2 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies the bond with the following particulars as zero coupon bond for the purposes of the said clause, namely : (a) Name
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