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        Direct Taxes

        Press Release - CLARIFICATION ON EQUITY LINKED SAVINGS SCHEME, 2005

        Equity Linked Savings Scheme, 2005

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        Equity linked savings eligibility: qualifying ELSS plan investments from April recognized for tax benefit under section 80C. Investments made on or after the specified effective date in plans that conform to ELSS 1992 or ELSS 1992 as amended in 1998 are eligible for tax benefit under the relevant provision of the Income-tax Act, as clarified by the Central Board of Direct Taxes.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Equity linked savings eligibility: qualifying ELSS plan investments from April recognized for tax benefit under section 80C.

                                Investments made on or after the specified effective date in plans that conform to ELSS 1992 or ELSS 1992 as amended in 1998 are eligible for tax benefit under the relevant provision of the Income-tax Act, as clarified by the Central Board of Direct Taxes.


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