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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>Section 54EC bonds designated as long-term specified asset; allotment restricted for prior large investors and capped per person.</h1> Notification designates bonds issued by Rural Electrification Corporation Limited as long-term specified asset for purposes of Section 54EC, with bonds redeemable after a fixed maturity and issued within a specified window. Allotment rules bar persons who have already exceeded the individual investment cap in earlier notifications from receiving further allotment, and otherwise limit allocations to the cap reduced by prior aggregate investments in those earlier notified bonds.

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