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    <title>Central Board of Direct Taxes specifies the various bonds as long-term specified securities u/s 54EA</title>
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    <description>The notification designates instruments as long-term specified securities where eligibility depends on holding/repurchase duration: bonds redeemable only after a period of three years issued by Housing and Urban Development Corporation Limited, and mutual fund units (including the Unit Trust of India) repurchasable only after a period of three years.</description>
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