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

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..... by sub-section (1) of section 54EA 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 : ( i ) 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 rupees 100 .....

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