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Exemption from capital gains : Long-term capital assets for reinvstment specified u/s 54EB
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....-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby specifies the following assets, referred to as the long-term specified assets, for the purposes of the said section, namely:--- (i) deposits for a period of not less than seven years with the State Bank of India established under the State Bank of India Act, 1955 (23 of 1955), or any subsidiary bank as defined in the State Ban....