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        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.

        <h1>Specified asset status under section 54EC: bonds by Rural Electrification Corporation treated as long-term specified asset.</h1> Notification designates bonds to be issued by Rural Electrification Corporation Limited in financial year 2006-07 as long-term specified asset for purposes of section 54EC, specifying a three-year redemption term and thereby enabling the statutory treatment applicable to such tax-saving bonds under the Income-tax Act.

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