1In 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 2 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.
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1. Ins. by Act 14 of 2010, s. 24 (w.e.f. 1-4-2011).
2. Ins. by Act 8 of 2011, s. 10 (w.e.f. 1-4-2012).
Section 80CCB Deduction in respect of investment made under Equity Linked Savings Scheme
Section 80CCC Deduction in respect of contribution to certain pension funds
Section 80CCD Deduction in respect of contribution to pension scheme of Central Government
Section 80CCE Limit on deductions under sections 80C, 80CCC and 80CCD
Section 80CCF Deduction in respect of subscription to long-term infrastructure bonds
Section 80CCG Deduction in respect of investment made under an equity savings scheme