Central Board of Direct Taxes specifies the following assets

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..... rred by sub-section (1) of section 54EB of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby specifies the following assets, referred to as the long term specified assets, for the purposes of the said section, namely:- 1. All bonds, redeemable after a period of seven years of :- (i) the Industrial Credit and Investment Corporation of India Limited, M .....

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