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<h1>Investment limit in specified long-term bonds caps annual eligible investment, and revised definition narrows qualifying bonds for exemption.</h1> Amendment limits the amount an assessee may invest in long-term specified assets in any financial year by inserting an investment cap and revises the definition of 'long-term specified asset' to confine qualifying three-year redeemable bonds to those issued by notified issuers within specified periods, while deeming previously notified bonds to remain qualified under transitional provisions.