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    <title>Central Board of Direct Taxes hereby specifies the various bonds as long-term specified securities u/s 54EA</title>
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    <description>The notification designates certain corporate bonds as long-term specified securities for reinvestment of net consideration from the transfer of long-term capital assets, restricts issuance to a limited period and capped aggregate amount, and conditions qualification on investment from such net consideration. It further provides that if an assessee transfers or converts the allotted bonds into money within seven years of allotment, the initial investment will be chargeable to tax as capital gains.</description>
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      <title>Central Board of Direct Taxes hereby specifies the various bonds as long-term specified securities u/s 54EA</title>
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      <description>The notification designates certain corporate bonds as long-term specified securities for reinvestment of net consideration from the transfer of long-term capital assets, restricts issuance to a limited period and capped aggregate amount, and conditions qualification on investment from such net consideration. It further provides that if an assessee transfers or converts the allotted bonds into money within seven years of allotment, the initial investment will be chargeable to tax as capital gains.</description>
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