Section - 2(28B) (of Income Tax Act, 1961), Interest on securities defined under
Section - 2(28B) (of Income Tax Act, 1961), Interest on securities defined under
Definitions of "interest on securities"
"Interest on securities" means,—
(i) interest on any security of the Central Government or a State Government ;
(ii) interest on debentures or other securities for money issued by or on behalf of a local authority or a company or a corporation established by a Central, State or Provincial Act ;
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