https://www.taxtmi.com/acts?id=31791 Amendment to section 54EC confines the capital gain reinvestment exemption to transfers of land or building and redefines "long term specified asset" with time tiered bond eligibility: earlier issuance window bonds redeemable after a shorter term remain eligible for investments made in that earlier period, while bonds issued on or after the later window require a longer redemption term to qualify; eligible issuers include specified public entities or other bonds notified by the Central Government. The changes are prospectively effective from the stated effective date. en-us Thu, 01 Feb 2018 17:07:34 +0530 Fri, 02 Feb 2018 11:49:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=31791 Amendment to section 54EC confines the capital gain reinvestment exemption to transfers of land or building and redefines "long term specified asset" with time tiered bond eligibility: earlier issuance window bonds redeemable after a shorter term remain eligible for investments made in that earlier period, while bonds issued on or after the later window require a longer redemption term to qualify; eligible issuers include specified public entities or other bonds notified by the Central Government. The changes are prospectively effective from the stated effective date. Act-Rules Bills Thu, 01 Feb 2018 17:07:34 +0530 https://www.taxtmi.com/acts?id=31791