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

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..... MINISTRY OF FINANCE (Department of Revenue) (Central Board of Direct Taxes) NOTIFICATION No. 10248 New Delhi, the 19th December, 1996 (Income-tax) S.O. 883(E).- In exerc .....

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..... units, repurchasable after a period of three years, issued or to be issued by any mutual fund (including the Unit Trust of India) referred to in clause (23D) of section 10 of the Income-tax Act, 1 .....

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