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of <h1>Specified Securities for Capital Gains Exemption Under Section 54EA Include Shares and Debentures With Caps on Investment.</h1> The Central Board of Direct Taxes, under section 54EA of the Income-tax Act, 1961, has specified certain securities for exemption from capital gains on long-term capital assets. These include shares issued by a specified company, capped at Rs. 415 crores, and debentures, capped at Rs. 770 crores. Both are transferable or convertible after three years. This specification allows for reinvestment in these securities to qualify for capital gains exemption as outlined in the notification dated September 25, 1997.
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