Special Bearer Bonds (Immunities And Exemptions) Act, 1981
Section - 5 - Amendment of Act 43 of 1961.
Amendment of Act 43 of 1961.5. In the Income-tax Act— (a) in section 2, in clause (14), after sub-clause (iv), the following sub-clause shall be inserted, namely :— "(v) Special Bearer Bonds, 1991, issued by the Central Government;"; (b) in section 10, in clause (15), after sub-clause (ia), the following sub-clause shall be inserted, namely : — "(ib) premium on the redemption of Special Bearer Bonds, 1991;".
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