72.
According to Income Tax Act "zero coupon bond" means a bond
A:
issued by any infrastructure capital company or infrastructure capital fund or public sector company or scheduled bank on or after the 1st day of June, 2005;
B:
in respect of which no payment and benefit is received or receivable before maturity or redemption from infrastructure capital company or infrastructure capital fund or public sector company or scheduled bank
C:
which the Central Government may, by notification in the Official Gazette, specify in this behalf.
D:
All of the above
The answer is:
D
