Long-term specified securities: specified equity shares eligible for tax-deferral benefits subject to reinvestment and seven-year clawback. Specifies equity shares of M/s D.C. Power Ltd. as long-term specified securities, limited to allotments within one year of publication and subject to the notified aggregate issue cap; investment must be made out of net consideration from transfer of a long-term capital asset. If the allotted shares are transferred, converted into money, or otherwise disposed of within seven years of allotment, the initial investment is chargeable to tax under the head 'Capital Gains' in accordance with the governing provision.