Long-term specified securities specified under section 54EB for reinvestment with issuance and recapture conditions applying. The notification specifies equity shares of M/s Koshika Holdings Ltd. as long-term specified securities under section 54EB, permitting issuance within one year up to rupees 10 crores, provided the investment is made by an assessee out of net consideration from transfer of a long-term capital asset and in accordance with section 54EB.