Exemption from capital gains : Long-term capital assets for reinvstment specified u/s 54EB

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..... ) 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:--- ( i ) deposits for a period of not less than seven years with the State Bank of India established under the State Bank of India Act, 1955 (23 of 1955), or any subsidiar .....

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