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    <title>Central Board of Direct Taxes specifies the following shares and debentures as specified securities u/s 54EA</title>
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    <description>Central Board of Direct Taxes designates shares and debentures of Shapoorji Pallonji Infrastructure Capital Company Ltd. as specified securities under section 54EA. The securities are subject to three year non transferability (and non convertibility for debentures) from allotment and must be issued and allotted to the assessee within one year of the notification, with specified aggregate issue caps.</description>
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