Capital gains exemption: eligible replacement assets extended to include specified assets and National Housing Bank bonds by notification. The amendment to section 54E inserts a clause in Explanation 1 to sub-section (1) that extends eligible replacement assets to include specified assets listed in clauses (c) and (d) and debentures or bonds issued by the National Housing Bank, as the Central Government may specify by notification, thereby altering the explanatory classification of qualifying assets for relief under section 54E.