Deduction in respect of investment made under Equity Linked Savings Scheme -Section 80CCB

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..... nst investment made under Equity Linkd Savings Schemed is available under section 80CCB of Chapter VIA. The assessee can claim deductions from Gross Total in respect of payments. Eligible Assessee : Individual and HUF Exemption limit : Total amount of deduction can be claimed under section 80CCB is restricted to the limit prescribed under section 80C. Maximum deduction allowed ₹ 10 .....

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..... n has been allowed, is returned to him in whole or in part either by way of repurchase of such units or on the termination of the plan, by the Fund or the Trust, in any previous year, it shall be deemed to be the income of the assessee of that previous year and chargeable to tax accordingly. Where Partition has taken place among the members of a Hindu undivided family or where an association o .....

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