CG notifies redeemable bonds issued by the Indian Renewable Energy Development Agency (IREDA), in respect of 'Long-Term Specified Assets' U/s 54EC - 73/2025 - Income Tax Act, 1961
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Long-term specified asset designation: IREDA redeemable bonds qualify under section 54EC when redeemable after five years and used for revenue servicing renewable projects. The Central Government notifies redeemable bonds issued by the Indian Renewable Energy Development Agency as long-term specified asset for section 54EC where bonds are redeemable after five years and issued on or after the notification date, provided IREDA uses proceeds only for renewable projects that can service debt from project revenues without dependence on State Governments.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Long-term specified asset designation: IREDA redeemable bonds qualify under section 54EC when redeemable after five years and used for revenue servicing renewable projects.
The Central Government notifies redeemable bonds issued by the Indian Renewable Energy Development Agency as long-term specified asset for section 54EC where bonds are redeemable after five years and issued on or after the notification date, provided IREDA uses proceeds only for renewable projects that can service debt from project revenues without dependence on State Governments.
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