Section 54E(1)(e) in The Income Tax Act, 1961

[Cites 0, Cited by 0] [Section 54E(1)] [Section 54E] [Entire Act]

Union of India - Subsection

Section 54E(1)(e) in The Income Tax Act, 1961

(e)[ in a case where the original asset is transferred after the 31st day of March, 1989, any of the assets specified in clauses (c) and (d) and such debentures or bonds issued by the National Housing Bank established under section 3 of the National Housing Bank Act, 1987 (53 of 1987), as the Central Government may, by notification in the Official Gazette, specify in this behalf.] [ Inserted by Act 13 of 1989, Section 12 (w.e.f. 1.4.1990).]

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Union of India - Subsection

Section 54E(1)(e) in The Income Tax Act, 1961