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        Case ID :
        Income Tax

        The Central Government, under the authority of section 54EC of...

        Government Notifies IREDA Bonds as Long-Term Assets for Tax Exemption Under Section 54EC

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                          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.
                                The Central Government, under the authority of section 54EC of the Income-tax Act, 1961, has notified that bonds issued by the Indian Renewable Energy Development Agency (IREDA) and redeemable after five years qualify as "long-term specified assets." These bonds must be issued on or after the notification date and are intended exclusively for financing renewable energy projects capable of servicing their debt independently of State Government support. This notification enables investors to claim exemption from capital gains tax under section 54EC by investing in these IREDA bonds, thereby promoting renewable energy financing while ensuring compliance with statutory debt servicing criteria.
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