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Section 80CCG - Deduction in respect of investment made under an equity savings scheme. - Income-tax Act, 1961
Income-tax Act, 1961
Deduction in respect of investment made under an equity savings scheme. 80CCG. (1) Where an assessee, being a resident individual, has, in a previous year, acquired listed equity shares 2 or listed units of an equity oriented fund 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 (3), be allowed a deduction, in the computation of his total income of the assessment year relevant to such previous year, of fi ....... - .......