Amendment of section 54EC.

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..... ied by the Central Government in this behalf shall be substituted with effect from the 1st day of April, 2018. - Clause 27 of the Bill seeks to amend section 54EC of the Income-tax Act relating to capital gain not to be charged on investment in certain bonds. The existing provisions contained in clause (ba) of subsection (3) of the said section define long-term specified asset for making an .....

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