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b) Minimum Subscription amount

Rs. 10,000 and in multiples of Rs. 10,000 thereafter

c) Rate of interest on Bonds

The rate of interest shall be made known to the investors before the acceptance of application. However the present rate of interest is given below.

Structure I Annual/Cumulative - 5.50% p.a.
Structure II Semi Annual - 5.43% p.a.
Structure II Annual/Cumulative - 5.50% p.a.

However, the rate being offered on SIDBI Capital Gains Bond is subject to change from time to time. The rate once announced will continue till it is changed.

d) Tax Deduction at Source on Interest

No Tax will be deducted at source from the interest amount payable to Resident Investors as SIDBI Capital Gains Bonds have been notified for the purpose of the clause (iib) of the proviso to the section 193 of the Income Tax Act, 1961 (43 of 1961) vide notification no. 263/2002/F No. 275/60/2002-IT (B) issued by Government of India on September 11, 2002 and published in Part II - Sec. 3(ii) of the Gazette of India on September 28, 2002 vide S.O. No. 3059.