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    <title>Central Board of Direct Taxes specifies the various assets, referred to as the long-term specified assets u/s 54EA(1)</title>
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    <description>Specification designates certain instruments as long-term specified assets: bonds of the Madhya Pradesh Electricity Board redeemable only after seven years, and equity shares issued by DMCC Oil Terminals (Navlakhi) Ltd held for at least seven years to qualify. The notification also amends a prior notification to correct the corporate name of DMCC Oil Terminals (Navlakhi) Ltd.</description>
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      <description>Specification designates certain instruments as long-term specified assets: bonds of the Madhya Pradesh Electricity Board redeemable only after seven years, and equity shares issued by DMCC Oil Terminals (Navlakhi) Ltd held for at least seven years to qualify. The notification also amends a prior notification to correct the corporate name of DMCC Oil Terminals (Navlakhi) Ltd.</description>
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