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of <h1>New Securities Specified Under Section 54EA of Income-tax Act: Tax Implications for Early Transfers or Conversions</h1> The Central Board of Direct Taxes, under section 54EA of the Income-tax Act, 1961, specifies certain equity and preference shares, bonds, and debentures as long-term specified securities. These include securities to be issued within one year from the notification date, totaling up to Rs. 100 crores, by a specified company. Investments must be made from net consideration arising from the transfer of long-term capital assets. If these securities are transferred or converted into money within three years of allotment, the initial investment will be taxed as capital gains.
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