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  • Form No. 2 – Frequently Asked Questions (FAQs)
Shweta Verma
March 23, 2026

Submitted By: Shweta Verma

Form No. 2 – Frequently Asked Questions (FAQs)

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.

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