Specified securities under section 54EA: shares and debentures by Ushdev International with one year issuance and three year transfer conditions. The Central Board of Direct Taxes specifies certain shares and debentures of Ushdev International Ltd., Mumbai as specified securities for the purposes of section 54EA: shares to be issued within one year from the notification and transferable after a three year holding period; debentures to be issued within one year from the notification and transferable or convertible after a three year holding period.
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 under section 54EA: shares and debentures by Ushdev International with one year issuance and three year transfer conditions.
The Central Board of Direct Taxes specifies certain shares and debentures of Ushdev International Ltd., Mumbai as specified securities for the purposes of section 54EA: shares to be issued within one year from the notification and transferable after a three year holding period; debentures to be issued within one year from the notification and transferable or convertible after a three year holding period.
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