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    <title>Exemption from capital gains: Long-term capital assets for reinvestment specified u/s 54EB</title>
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    <description>The notification designates debentures to be issued by Reliance Ports and Terminals Limited as long-term specified assets for the purpose of section 54EB, subject to the debentures being transferable or convertible after seven years and the issuance falling within the aggregate cap specified in the notification, thereby qualifying such investments for the capital gains reinvestment exemption.</description>
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      <description>The notification designates debentures to be issued by Reliance Ports and Terminals Limited as long-term specified assets for the purpose of section 54EB, subject to the debentures being transferable or convertible after seven years and the issuance falling within the aggregate cap specified in the notification, thereby qualifying such investments for the capital gains reinvestment exemption.</description>
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