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Amendment of section 54EC.

Clause 27 - Bills - DIRECT TAXES - Income-tax - FINANCE BILL, 2017 - Clause 27 - 27. In section 54EC of the Income-tax Act, in sub-section (3), in the Explanation, in clause (ba), for the words and figures the Companies Act, 1956 (1 of 1956) occurrin .....

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e 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 any investment under the sa .....

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