Central Board of Direct Taxes specifies the following shares and debentures as specified securities u/s 54EA

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..... ion (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 specified securities for the purpose of the said section, namely:--- (i) shares to be issued by Shapoorji Pallonji Infrastructure Capital Company Ltd., a public company registered under the Indian Companies Act, 1956, and having its registere .....

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