Deduction for long-term infrastructure bonds creates an additional individual/HUF deduction for qualifying subscriptions, effective from specified assessment year. Section 80CCF allows deduction in computing the total income of an assessee who is an individual or a Hindu undivided family for amounts paid or deposited during the previous year as subscription to long-term infrastructure bonds notified by the Central Government, to the extent such amount does not exceed twenty thousand rupees, available in addition to existing tax-saving limits and effective for subscriptions relevant to the assessment year beginning on April 1, 2011.