Exemption from capital gains for reinvestment in specified securities; subject to reinvestment origin and three-year lock-in rules. The notification designates equity shares, preference shares and debentures issued by M/s Reliance Telecom Ltd. as long-term specified securities for section 54EA purposes, eligible for exemption when purchased from net consideration of a long-term capital asset. It requires allotment within one year of the prior notification and imposes a three-year retention condition: disposal or conversion into money within three years renders the initial investment chargeable to tax as Capital Gains under the section.