Sec.54EE is a newly inserted section, through F.A.2016. In this section, exemption is allowed in case a long term capital asset is transferred on or after 1/4/2016 and the capital gain is invested within 6 months in long term specified assets. Other conditions are same as that under Sec.54EC. Here, long term specified asset means a unit or units, issued before 1/4/2019, of such fund as may be notified by the Central government. Hence, investment in units of a specified fund is required.