Deduction for listed equity investments limited by a transitional rule, restricting claims for later assessment years. The amendment inserts a transitional restriction that disallows deduction under section 80CCG for assessment years commencing on or after 1 April 2018, while permitting taxpayers who acquired listed equity shares or listed units of an equity oriented fund and who claimed the deduction for any assessment year commencing on or before 1 April 2017 to continue claiming the deduction until the assessment year commencing on 1 April 2019, if otherwise eligible under the section.