Form 5B is used for the application and notification of a Zero Coupon Bond under clause (48) of Section 2 of the Income-tax Act, 1961. This form is submitted by infrastructure capital companies, infrastructure debt funds, public sector companies, or related entities seeking tax recognition for issuing zero coupon bonds. It includes details such as applicant information, bond issuance particulars, approval references, and maturity amounts to ensure compliance with income tax regulations. Download Form 5B to complete the notification process and ensure proper tax treatment of zero coupon bond issuances.
Source: https://incometaxindia.gov.in
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