Notification u/s 2(112) of the Income Tax Act, 2025 r.w.r. 7(5)(b), (c) and 7(8) of the Income Tax Rule, 2026 in the case of the National Bank for Financing Infrastructure and Development
The Gazette of India
CG-DL-E-17072026-274589
EXTRAORDINARY
PART II—Section 3—Sub-section (ii)
PUBLISHED BY AUTHORITY
No. 3772] NEW DELHI, FRIDAY, JULY 17, 2026/ASHADHA 26, 1948
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 17th July, 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
(30 of 2025) read with rules 7(5)(b), (c) and 7(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 notification shall be effective subject to the conditions that the National Bank for Financing Infrastructure
and Development fulfills the conditions as specified in the Income-tax Act, 2025 and Income-tax Rules, 2026.
[No. 89/2026/F. No. 164/1/2026-ITA-1]
HARDEV SINGH, Under Secy
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