Form No. 2 is prescribed under rule 7 of the Income-tax Rules for making an application to the Central Government for notification of a Zero Coupon Bond (ZCB). Notification is mandatory for a bond to qualify as a zero coupon bond for tax purposes
https://www.incometaxindia.gov.in/documents/d/guest/form-2-faqs
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Shweta Verma
Company: TVA & CO LLP
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