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    <title>Central Board of Direct Taxes specifies the following shares and debentures as specified securities u/s 54EB</title>
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    <description>The notification designates shares and debentures issued by Shapoorji Pallonji Infrastructure Capital Company Ltd as specified securities under section 54EB, subject to company-level issuance ceilings, a seven-year non-transferability/non-convertibility lock-in from the date of allotment, and the condition that the instruments be issued and allotted to the assessee within one year from the notification&#039;s publication.</description>
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