https://www.taxtmi.com/notifications?id=13252 Specification under section 54EA designates Fully Convertible Debentures and Deep Discount Bonds issued by Noida Toll Bridge Company Limited as eligible instruments for reinvestment of net consideration from transfer of long term capital assets, subject to issuance limits and timing. If an assessee transfers or converts the allotted specified securities into money or realizes them within three years of allotment, the initial investment becomes chargeable to tax as capital gain under the section. en-us Tue, 06 Jul 1999 00:00:00 +0530 Tue, 16 Sep 2008 15:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=13252 Specification under section 54EA designates Fully Convertible Debentures and Deep Discount Bonds issued by Noida Toll Bridge Company Limited as eligible instruments for reinvestment of net consideration from transfer of long term capital assets, subject to issuance limits and timing. If an assessee transfers or converts the allotted specified securities into money or realizes them within three years of allotment, the initial investment becomes chargeable to tax as capital gain under the section. Notifications Income Tax Tue, 06 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/notifications?id=13252