Central Board of Direct Taxes specifies the following equity and debentures as a long term capital asset u/s 54EA

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.... In exercise of the powers conferred by sub-section (1) of section 54EA of the Income-tax Act, 1961 the Central Board of Direct Taxes hereby specifies the following equity and debentures as a long term capital asset for the purposes of said sub-section, namely : (a) equity to be issued within a period of one year from the date of publication of this notification in the Official Gazette, of an a....