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Amendment of section 54EC.

Clause 27 - Bills - DIRECT TAXES - Income-tax - Bill - 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) occurring at the end, .....

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ct 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 said section on .....

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