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Exemption from Capital Gains tax u/s 54EC on investments in bonds - specified bonds shall include any other bond as notified by the Central Government in this behalf - Budget 2017-18 w.e.f. AY 2018-19

Dated:- 3-2-2017 - Clause - 027 - Amendment of section 54EC. THE FINANCE BILL, 2017 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 any investment under the said section on or after the 1st day of April, 2007 means any bond, redeemable after three years and issued on or .....

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