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

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on (1) of section 54EB of the Income-tax Act, 1961, the Central Board of Direct Taxes hereby specifies the following equity shares as long-term specified securities for the purposes of the said section, namely:-- (b) equity shares to be issued within a period of one year from the date of publication of the notification in the Official Gazette, of an amount not exceeding Rs. 100 (hundred) crores ....