Notification No. 89/2026

Notification No. 89/2026

Notification No. 89/2026

MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF DIRECT TAXES)

NOTIFICATION

New Delhi

17thJuly, 2026

(INCOME TAX)

No. 89 of 2026-CBDT

S.O. 3936(E).—In exercise of the powers conferred by section 2(112)of the Income-tax Act, 2025(30of 2025) read with rules7(5)(b),(c) and7(8)of the Income-tax Rules, 2026, the Central Government hereby specifies the bond with the following particulars as zero coupon bond for the purposes of section 2(112)of the said Act, namely :-

2.This notificatio shall be effective subject to the conditions thattheNational Bank for Financing Infrastructure and Developmentfulfills the conditions as specifiedin the Income-tax Act, 2025 and Income-tax Rules, 2026.

No.89/2026/F.No.164/1/2026-ITA-1]

HARDEV SINGH, Under Secy