Exemption from capital gains : Long-term capital assets for reinvestment specified u/s 54EB
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....section (1) of section 54EB of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby specifies the following shares and debentures as long-term specified securities, for the purposes of the said section, namely : (a) debentures to be issued by Adani Infrastructure Services Ltd., a public company registered under the Indian Companies Act, 1956 and having its registered ....
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