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of <h1>Investments in ELSS post-April 2005 qualify for tax benefits under Section 80C of the Income-tax Act.</h1> The Equity Linked Savings Scheme (ELSS), 2005, was officially notified on November 3, 2005, by the Central Board of Direct Taxes. It clarifies that investments made on or after April 1, 2005, in compliance with the ELSS 1992 or its 1998 amendments qualify for tax benefits under section 80C of the Income-tax Act, 1961.
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