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of <h1>CBDT Classifies Certain Bonds and Debentures as Long-Term Securities u/s 54EA of Income-Tax Act, 1961.</h1> The Central Board of Direct Taxes, under the Ministry of Finance, has issued a notification specifying certain bonds and debentures as long-term specified securities under section 54EA of the Income-tax Act, 1961. These include bonds redeemable after three years from entities such as the Industrial Development Bank of India, Nuclear Power Corporation of India Limited, National Highways Authority of India, National Housing Bank, Power Finance Corporation, and Tecil Chemicals and Hydro Power Limited. Additionally, non-convertible debentures redeemable after three years from the Ahmedabad Electricity Company Ltd. are also specified.
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