https://www.taxtmi.com/acts?id=47252 The amendment to section 54E inserts a clause in Explanation 1 to sub-section (1) that extends eligible replacement assets to include specified assets listed in clauses (c) and (d) and debentures or bonds issued by the National Housing Bank, as the Central Government may specify by notification, thereby altering the explanatory classification of qualifying assets for relief under section 54E. en-us Fri, 10 Jan 2025 12:06:27 +0530 Fri, 10 Jan 2025 12:06:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=47252 The amendment to section 54E inserts a clause in Explanation 1 to sub-section (1) that extends eligible replacement assets to include specified assets listed in clauses (c) and (d) and debentures or bonds issued by the National Housing Bank, as the Central Government may specify by notification, thereby altering the explanatory classification of qualifying assets for relief under section 54E. Act-Rules F. Acts / Amendment Acts Fri, 10 Jan 2025 12:06:27 +0530 https://www.taxtmi.com/acts?id=47252