https://www.taxtmi.com/article/detailed?id=7862 The amendment confines the tax-exempt reinvestment under the notified bond provision to capital gains from long term assets that are land or building and extends the minimum redeemable period for bonds issued on or after 1st April, 2018 from three years to five years; bonds issued before that date remain redeemable after three years and the six month reinvestment window continues to apply, raising transitional drafting concerns for reinvestments made before the statutory cut off. en-us Mon, 05 Feb 2018 06:59:48 +0530 Mon, 05 Feb 2018 06:59:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7862 The amendment confines the tax-exempt reinvestment under the notified bond provision to capital gains from long term assets that are land or building and extends the minimum redeemable period for bonds issued on or after 1st April, 2018 from three years to five years; bonds issued before that date remain redeemable after three years and the six month reinvestment window continues to apply, raising transitional drafting concerns for reinvestments made before the statutory cut off. Articles Budget - Tax Proposals Mon, 05 Feb 2018 06:59:48 +0530 https://www.taxtmi.com/article/detailed?id=7862