BareLaws
SUBSECTION

Section 194LC(2)(c)

From: The Income-tax Act, 1961

(c) by way of issue of any long -term bond including long -term infrastructure bond at any time on or after the 1st day of October, 2014 but before the 4[1st day of July, 2020 ], as approved by the Central Government in this behalf;5[or] 6[(ia) in respect of monies borrowed by it from a source outside India by way of issue of rupee denominated bond before the 1st day of July, 2020, and ]