Central Board of Direct Taxes specifies the following shares and debentures as the specified securities u/s 54EA - S.O. 5(E) - Income Tax

Central Board of Direct Taxes specifies the following shares and debentures as the specified securities u/s 54EA NOTIFICATION NO. S.O. 5 ( E ) DATED 2-1-1998 In exercise of the powers conferred by sub-section (1) of section 54EA of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby specifies the following shares and debentures as the specified securities for the purpose of the said section, namely:--- Shares to be issued within a period of one year from the date of the publication of this notification by the Apollo Infrastructure Projects Finance Co. Ltd., not exceeding Rs. 120 crores transferable after three years. [Notification No. 10491/F. No. 178/84/97-ITA-I]