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    <title>Exemption from capital gains: Long-term capital assets fro reinvestment specified u/s 54EA</title>
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    <description>The Central Board of Direct Taxes specifies particular shares and debentures as specified securities for reinvestment to claim exemption from long term capital gains under the Income tax Act, subject to capped issuance amounts and a condition that the securities be transferable or convertible only after three years.</description>
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      <description>The Central Board of Direct Taxes specifies particular shares and debentures as specified securities for reinvestment to claim exemption from long term capital gains under the Income tax Act, subject to capped issuance amounts and a condition that the securities be transferable or convertible only after three years.</description>
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