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    <title>Amendment of section 54EC.</title>
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    <description>The Finance Act, 2023 amends the capital gains reinvestment regime by omitting clause (a) of sub section (3) of Section 54EC, thereby removing that specific provision from the statutory framework governing reinvestment in specified bonds linked to capital gains tax treatment.</description>
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      <description>The Finance Act, 2023 amends the capital gains reinvestment regime by omitting clause (a) of sub section (3) of Section 54EC, thereby removing that specific provision from the statutory framework governing reinvestment in specified bonds linked to capital gains tax treatment.</description>
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