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

Union of India - Subsection

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

(d)[ in a case where the original asset is transferred after the 31st day of March, 1986, any of the assets specified in clause (c) and such bonds issued by any public sector company, as the Central Government may, by notification in the Official Gazette, specify in this behalf; [Inserted by Act 23 of 1986, Section 12 (w.e.f. 1.4.1987).]