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Notification No. 11159/1999 – Income Tax In exercise of the powers conferred by sub-section (1) of section 54EA of the Income-tax Act, 1961 the Central Board of Direct Taxes hereby specifies the following equity and debentures as a long term capital asset for the purposes of said sub-section, namely
In exercise of powers conferred under section 5 of the Foreign Trade (Development and Regulation) Act, 1992 read with paragraph 1.3 and 4.1 of the Export and Import Policy, 1997-2002, the Central Government hereby makes the following corrections in the Notification Nos. 22(RE-99) and 26(RE-99) dated 30-7-1999 and 10-9-1999.
