{"id":1224,"date":"2025-06-08T12:14:07","date_gmt":"2025-06-08T12:14:07","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=1224"},"modified":"2025-06-08T12:14:09","modified_gmt":"2025-06-08T12:14:09","slug":"income-tax-notification-52-2025-dated-30-05-2025-rec-ltd-zero-coupon-bond-notified-under-section-248","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/06\/08\/income-tax-notification-52-2025-dated-30-05-2025-rec-ltd-zero-coupon-bond-notified-under-section-248\/","title":{"rendered":"Income Tax Notification 52\/2025 Dated 30\/05\/2025 – REC Ltd \u00a0Zero Coupon Bond\u00a0notified\u00a0under section 2(48)"},"content":{"rendered":"\n

The Central Government specifies the Ten\u00a0year\u00a0Zero Coupon Bond REC Ltd\u00a0as zero coupon bond\u00a0under\u00a0section 2(48)\u00a0Income Tax\u00a0Act. The duration of the bond is ten years six months,\u00a0to be issued on or before the 31st<\/sup>\u00a0day of March, 2027,\u00a0the amount to be paid on maturity or redemption of the bond\u00a0is\u00a0Rs.1,00,000\/- for each bond,\u00a0the discount\u00a0is\u00a0Rs. 44000\/- per bond,\u00a0i.e.\u00a0issue price is\u00a0Rs.\u00a056000\/- per bond,\u00a0the number of bonds to be issued\u00a0is\u00a0five\u00a0lakhs.<\/p>\n\n\n\n

— A Zero Coupon Bond (ZCB) is a financial instrument that does not pay periodic interest (coupon) during its tenure. Instead, it is issued at a discount <\/strong>and redeemed at its face value upon maturity. The difference between the issue price and face value represents the return for investors. If held beyond 12 months, the long term capital gains will attract a 12.5% tax rate. If sold before 12 months, the short term capital gains will be taxed as per the bondholder\u2019s income tax slab. <\/em><\/p>\n\n\n\n

(Link: Income Tax Notification 52\/2025 Dated 30\/05\/2025)<\/em><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

The Central Government specifies the Ten\u00a0year\u00a0Zero Coupon Bond REC Ltd\u00a0as zero coupon bond\u00a0under\u00a0section 2(48)\u00a0Income Tax\u00a0Act. The duration of the bond […]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[8,17],"tags":[],"class_list":["post-1224","post","type-post","status-publish","format-standard","hentry","category-income-tax","category-notifications-income-tax"],"yoast_head":"\nIncome Tax Notification 52\/2025 Dated 30\/05\/2025 - REC Ltd \u00a0Zero Coupon Bond\u00a0notified\u00a0under section 2(48) - Bhatia Bhola & Associates LLP<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/06\/08\/income-tax-notification-52-2025-dated-30-05-2025-rec-ltd-zero-coupon-bond-notified-under-section-248\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Income Tax Notification 52\/2025 Dated 30\/05\/2025 - REC Ltd \u00a0Zero Coupon Bond\u00a0notified\u00a0under section 2(48) - Bhatia Bhola & Associates LLP\" \/>\n<meta property=\"og:description\" content=\"The Central Government specifies the Ten\u00a0year\u00a0Zero Coupon Bond REC Ltd\u00a0as zero coupon bond\u00a0under\u00a0section 2(48)\u00a0Income Tax\u00a0Act. 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