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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 80CCG amended to include listed equity-oriented fund units for deductions, raise limit to twelve lakh rupees</h1> Section 80CCG is amended to include listed units of equity-oriented funds alongside listed equity shares for deductions. The deduction applies for three consecutive assessment years beginning with the assessment year in which those shares or units were first acquired. The monetary threshold in clause (3)(i) is increased from ten lakh rupees to twelve lakh rupees, and clause (3)(iii) is expanded to cover listed units of equity-oriented funds. An explanation is added defining 'equity oriented fund' by reference to the Explanation to section 10.
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