Specified securities designation under section 54EA identifies certain issued shares and debentures as qualifying reinvestment instruments. Central Board of Direct Taxes designates certain shares and debentures as specified securities under section 54EA, identifying shares to be issued by Apollo Infrastructure Projects Finance Co. Ltd. within one year from the notification publication, subject to an aggregate cap, and permitting transfer only after a specified holding period; the notification records issuer, issuance timeframe, quantum limitation, transferability condition, and the formal notification reference.
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 securities designation under section 54EA identifies certain issued shares and debentures as qualifying reinvestment instruments.
Central Board of Direct Taxes designates certain shares and debentures as specified securities under section 54EA, identifying shares to be issued by Apollo Infrastructure Projects Finance Co. Ltd. within one year from the notification publication, subject to an aggregate cap, and permitting transfer only after a specified holding period; the notification records issuer, issuance timeframe, quantum limitation, transferability condition, and the formal notification reference.
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