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Income Tax Exemption under Section 10(4)(i) of Income Tax Act, 1961


Eligible Assessee

Non resident assessee




Nature of Income

Interest or premium on securities or bonds specified by central govt. before 1st June, 2002


Amount Exempt

Entire amount


Conditions laid down for Tax Exemption u/s 10(4)(i)
Special securities are notified as per notification No. SO.3331 dt. 19.10.1965

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