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Specified bonds under Section 54EA: certain three year redeemable bonds qualify for the section's reinvestment provisions. Specification of qualifying investments under Section 54EA: the Central Board of Direct Taxes designates as qualifying all bonds and debentures redeemable after three years issued by the specified corporate entities named in the notification, thereby identifying issuer-specific instruments that meet the reinvestment eligibility for Section 54EA.
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.
Specified bonds under Section 54EA: certain three year redeemable bonds qualify for the section's reinvestment provisions.
Specification of qualifying investments under Section 54EA: the Central Board of Direct Taxes designates as qualifying all bonds and debentures redeemable after three years issued by the specified corporate entities named in the notification, thereby identifying issuer-specific instruments that meet the reinvestment eligibility for Section 54EA.
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