Central Board of Direct Taxes specifies the various equity and preference shares and debentures as long-term specified securities u/s 54EB

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Full Text of the Document

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....4EB NOTIFICATION NO. S. O. 260(E)  DATED 22-3-2000 In exercise of the powers conferred by sub-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 Infrastruct....