TMI BlogCentral Board of Direct Taxes specifies the following shares and debentures as specified securities u/s 54EBX X X X Extracts X X X X X X X X Extracts X X X X ..... owers conferred 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 shares and debentures as specified securities for the purpose of the said section, namely:--- ( i ) shares to be issued by Shapoorji Pallonji Infrastructure Capital Company Ltd., a public company registered under the Indian Companies Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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