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    <title>Central Board of Direct Taxes hereby specifies the various equity shares as long-term specified securities u/s 54EB</title>
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    <description>The notification specifies equity shares of M/s Koshika Holdings Ltd. as long-term specified securities under section 54EB, permitting issuance within one year up to rupees 10 crores, provided the investment is made by an assessee out of net consideration from transfer of a long-term capital asset and in accordance with section 54EB.</description>
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