notification no. 52/2025 f. no. 300164/5/2024 ita 1 / so 2447 e · 30 May 2025

MINISTRY OF FINANCE (Department of Revenue) Central Board of Direct Taxes (Income Tax) NOTIFICATION New Delhi, the 30th May, 2025

S.O. 2447(E).—In exercise of the powers conferred by clause (48) of Section 2 of the Income-tax Act, 1961 (43 of 1961), read with clause (ii), clause (iii) and clause (v) of sub-rule (3) and sub-rule (6) of rule 8B of the Income-tax Rules, 1962, the Central Government hereby specifies the bond with the following particulars as zero coupon bond for the purposes of the said clause (48) of Section 2 of the said Act, namely:—

• (a) name of the bond - Ten Year Zero Coupon Bond of REC Ltd.
• (b) period of life of the bond - Ten years six months
• (c) the time schedule of the issue of the bond - To be issued on or before the 31st day of March 2027
• (d) the amount to be paid on maturity or redemption of the bond - Rs. 5,000 crores
• (e) the discount - Rs. 2,200 crores
• (f) the number of bonds to be issued - Five lakhs

[Notification No. 52/2025 F. No. 300164/5/2024-ITA-1] MEENAKSHI SINGH, Dy. Secy.

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