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    <title>Amendment of section 54EC</title>
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    <description>The amendment narrows eligible reinvestment instruments by defining long-term specified asset as bonds redeemable after a prescribed multi-year term and issued on or after a specified commencement date, only if issued by the National Highways Authority of India or the Rural Electrification Corporation Limited and notified by the Central Government for the purposes of the provision.</description>
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