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    <title>Amendment of section 54EC.</title>
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    <description>Amendment to the Section 54EC Explanation (sub-section (3), clause (ba)) substitutes the terminal reference to the Companies Act, 1956 with wording permitting &quot;any other bond notified by the Central Government&quot; to qualify, thereby expanding eligible instruments for capital gains reinvestment relief, effective from the stated date.</description>
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      <description>Amendment to the Section 54EC Explanation (sub-section (3), clause (ba)) substitutes the terminal reference to the Companies Act, 1956 with wording permitting &quot;any other bond notified by the Central Government&quot; to qualify, thereby expanding eligible instruments for capital gains reinvestment relief, effective from the stated date.</description>
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