Exemption from capital gain : Long term Capital assets for reinvestment specified

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.... Capital assets for reinvestment specified Notification Number: 0824(E) Dated 17-09-1987 In exercise of the powers conferred by sub-section (1) of section 54EA of the Income-tax Act, 1961 (43 of 19....

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....t Mumbai : Provided that the investment in the aforesaid bonds is made by an assessee out of his income chargeable under the head "Capital gain" arising out of transfer of long-term capital asset : ....