https://www.taxtmi.com/notifications?id=13297 Notification prescribes specified equity shares to be issued within one year and within the stated aggregate amount; investment must be made out of the net consideration from transfer of a long term capital asset; if the assessee converts into money or transfers the allotted shares within three years, the initial investment shall be chargeable to tax as capital gain. en-us Fri, 06 Aug 1999 00:00:00 +0530 Tue, 16 Sep 2008 16:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=13297 Notification prescribes specified equity shares to be issued within one year and within the stated aggregate amount; investment must be made out of the net consideration from transfer of a long term capital asset; if the assessee converts into money or transfers the allotted shares within three years, the initial investment shall be chargeable to tax as capital gain. Notifications Income Tax Fri, 06 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/notifications?id=13297