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        F. Acts / Amendment Acts

        Section 28 - Amendment of section 54EC.

        Finance Act, 2023
        Chapter III
        DIRECT TAXES - Income-tax

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        Section 54EC amendment removes clause (a) of subsection (3), changing the reinvestment condition for specified bonds. The Finance Act, 2023 amends the capital gains reinvestment regime by omitting clause (a) of sub section (3) of Section 54EC, thereby removing that specific provision from the statutory framework governing reinvestment in specified bonds linked to capital gains tax treatment.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Section 54EC amendment removes clause (a) of subsection (3), changing the reinvestment condition for specified bonds.

                                The Finance Act, 2023 amends the capital gains reinvestment regime by omitting clause (a) of sub section (3) of Section 54EC, thereby removing that specific provision from the statutory framework governing reinvestment in specified bonds linked to capital gains tax treatment.


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