Central Board of Direct Taxes specifies the various equity shares as long-term specified securities u/s 44EA
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.... In exercise of the powers conferred by sub-section (1) of section 44EA 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:-- (a) equity shares to be issued within a period of one year from the date of publication of the notification in the official gazette, ....
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