Section 80CCFCentral Act

Section 80CCF: Deduction in respect of subscription to long-term infrastructure bonds

The Income-tax Act, 1961

Deduction in respect of subscription to long-term infrastructure bonds.

In computing the total income of an assessee, being an individual or a Hindu undivided family, there shall be deducted, the whole of the amount, to the extent such amount does not exceed twenty thousand rupees, paid or deposited, during the previous year relevant to the assessment year beginning on the 1st day of April, 2011 or to the assessment year beginning on the 1st day of April, 2012, as subscription to long-term infrastructure bonds as may, for the purposes of this section, be notified by the Central Government.

Sec 80CCE — [ Limit on deductions under sections 80-C, 80-CCC and 80-CCD. [ Inserted by Act 18 of 2005, Section 24 (w.e.f. 1.4.2006).]

Sec 80CCG — Deduction in respect of investment made under an equity savings scheme

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