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    <title>Central Board of Direct Taxes specifies the various bonds and debentures as long-term specified securities u/s 54EA</title>
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    <description>The Central Board of Direct Taxes, under section 54EA, specifies certain bonds and non-convertible debentures as long-term specified securities where the instruments are redeemable after a period of three years, listing particular issuers whose bonds and debentures satisfy this redemption requirement.</description>
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