Capital gains exemption: include notified bonds as eligible investments under section 54EC, broadening long-term specified assets. Amendment substitutes the terminal words of the Explanation to subsection (3), clause (ba) of the income-tax provision so that, in addition to bonds issued by the National Highways Authority of India and the Rural Electrification Corporation Limited, any other bond notified by the Central Government shall qualify as a long-term specified asset for investment under the capital gains exemption mechanism; the change takes effect from 1 April 2018 and applies to the 2018-2019 assessment year and thereafter.