Reinvestment in notified public sector bonds extends eligible assets for capital gains roll-over relief under section 54E. Amendment broadens eligible assets for roll-over relief under section 54E by inserting a temporal limitation into an existing asset category and adding a new clause allowing reinvestment in bonds issued by notified public sector companies when the original asset is transferred after the stated cut-off; the Central Government may specify qualifying public sector company bonds by notification, and 'public sector company' is defined to include corporations established by statute and government companies under the Companies Act.