Central Board of Direct Taxes specifies the following shares and debentures as long-term specified securities u/s 54EA - S. O. 444(E) - Income Tax Act, 1961
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Long-term specified securities: shares and debentures designated for issuance with one-year window and three-year non-transferability. Specification under section 54EA designates shares and debentures of Reliance Patalganga Power Ltd as long-term specified securities, to be issued within a one-year window and subject to a three-year non-transferability or non-convertibility lock-in after allotment, with upper aggregate issuance limits and issuer-specific conditions.
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.
Long-term specified securities: shares and debentures designated for issuance with one-year window and three-year non-transferability.
Specification under section 54EA designates shares and debentures of Reliance Patalganga Power Ltd as long-term specified securities, to be issued within a one-year window and subject to a three-year non-transferability or non-convertibility lock-in after allotment, with upper aggregate issuance limits and issuer-specific conditions.
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