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

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..... ion (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 .....

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