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          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.

          <h1>Rebate for investment in new shares or units reduces income-tax subject to eligibility, holding and subscription conditions.</h1> Rebate allowed by reducing income-tax where an individual or Hindu undivided family acquired eligible equity shares or specified mutual fund or Unit Trust units out of taxable income, subject to a ceiling on aggregate qualifying cost, conditions as to public offer or specified reservations or underwriter purchases, prescribed qualifying activities and approvals for the issuing company, temporal subscription restrictions, and a clawback converting earlier rebates into tax if qualifying shares or units were sold or transferred within the prescribed retention period.

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