Capital gains reinvestment: specified shares issuance allows exemption subject to multi-year transfer clawback and tax chargeability. Notification specifies that Infrastructure Development Finance Company Limited will issue specified shares within one year in an aggregate amount set out in the notification; investment in those shares qualifies only when made out of long-term capital gains. If the assessee transfers the allotted shares within seven years of allotment, the initial investment becomes chargeable to tax under the head Capital gains in accordance with the statutory provision.