Specified long-term securities: investment in Shalivahana Power shares qualifies for section 54EA capital gains reinvestment, subject to conditions. Central Board of Direct Taxes designates certain shares of Shalivahana Power Corporation Limited as long-term specified securities for section 54EA, permitting reinvestment of net consideration from transfer of a long-term capital asset into those shares, subject to an aggregate issuance cap and the condition that investments must arise from net consideration; if allotted shares are converted into money within a three-year holding period, the initial investment will be chargeable to tax as capital gains under the section.