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    <title>Central Board of Direct Taxes specifies the various bonds as long-term specified securities u/s 54EB</title>
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    <description>The notification designates specified bonds issued by a named company as long-term specified securities under section 54EB, allowing reinvestment of net consideration from transfer of a long-term capital asset into those bonds; it conditions qualification on investment from such net consideration and subjects any transfer or conversion of the allotted bonds within seven years to chargeability as capital gains.</description>
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