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of <h1>Finance Act 2017 amends Section 80CCG, disallowing deductions from April 2018, with exceptions for prior claims.</h1> Section 80CCG of the Income-tax Act has been amended by the Finance Act, 2017, to include a new sub-section effective from April 1, 2018. This amendment disallows deductions under section 80CCG for any assessment year starting on or after April 1, 2018. However, individuals who acquired listed equity shares or units of an equity-oriented fund and claimed deductions for assessment years starting on or before April 1, 2017, may continue to claim deductions until the assessment year beginning on April 1, 2019, if they meet other eligibility criteria.
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