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        Income Tax

        Central Board of Direct Taxes specifies the various bonds as long-term specified securities u/s 54EA - S.O. 883(E) - Income Tax

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        Long-term specified securities designation: HUDCO bonds and mutual fund units qualify after prescribed holding period. The notification designates instruments as long-term specified securities where eligibility depends on holding/repurchase duration: bonds redeemable only after a period of three years issued by Housing and Urban Development Corporation Limited, and mutual fund units (including the Unit Trust of India) repurchasable only after a period of three years.
                        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.

                              Long-term specified securities designation: HUDCO bonds and mutual fund units qualify after prescribed holding period.

                              The notification designates instruments as long-term specified securities where eligibility depends on holding/repurchase duration: bonds redeemable only after a period of three years issued by Housing and Urban Development Corporation Limited, and mutual fund units (including the Unit Trust of India) repurchasable only after a period of three years.


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