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    <title>Central Board of Direct Taxes specifies equity shares to be issued by the Tata Tele Services Limited u/s 54EA</title>
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    <description>Notification under Section 54EA specifies that equity shares to be issued by Tata Tele Services Limited are eligible for reinvestment of long-term capital gains where the investment is made from income chargeable as capital gain, must be issued within one year of publication, and that transfer of allotted shares within three years will render the initial investment chargeable to tax as capital gain under sub-section (2) of Section 54EA.</description>
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      <description>Notification under Section 54EA specifies that equity shares to be issued by Tata Tele Services Limited are eligible for reinvestment of long-term capital gains where the investment is made from income chargeable as capital gain, must be issued within one year of publication, and that transfer of allotted shares within three years will render the initial investment chargeable to tax as capital gain under sub-section (2) of Section 54EA.</description>
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