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All › Income Tax › Income Tax - 1998
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No. S.O. 5(E) - Dated: 02-01-1998 - Inc.Tax Act 1961 Income Tax
Central Board of Direct Taxes specifies the following shares and debentures as the specified securities u/s 54EA
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Specified securities designation under section 54EA identifies certain issued shares and debentures as qualifying reinvestment instruments.
Central Board of Direct Taxes designates certain shares and debentures as specified securities under section 54EA, identifying shares to be issued by Apollo Infrastructure Projects Finance Co. Ltd. within one year from the notification publication, subject to an aggregate cap, and permitting transfer only after a specified holding period; the notification records issuer, issuance timeframe, quantum limitation, transferability condition, and the formal notification reference.

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