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Section 25 - Insertion of new section 80CCG. - THE FINANCE ACT, 2012
THE FINANCE ACT, 2012
Insertion of new section 80CCG. 025. After section 80CCF of the Income-tax Act, the following section shall be inserted with effect from the 1st day of April, 2013, namely - 80CCG. Deduction in respect of investment made under an equity savings scheme.-(1) Where an assessee, being a resident individual, has, in a previous year, acquired listed equity shares in accordance with a scheme, as may be notified by the Central Government in this behalf, he shall, subject to the provisions of sub-section ....... - .......