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The Income-tax Act, 1961
Section 194LC(2)(b)
Part of: Section 194LC — Income by way of interest from India n company
From: The Income-tax Act, 1961
(b) by way of issue of long -term infrastructure bonds at any time on or after the 1st day of July, 2012 but before the 1st day of Octobe r, 2014; or