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        F. Acts / Amendment Acts

        Section 22 - Amendment of section 80CC

        Finance Act, 1988
        Chapter III
        DIRECT TAXES
        INCOME-TAX

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        Mutual fund unit inclusion expands deduction scope to units of specified mutual funds that subscribe only to eligible capital issues. The amendment adds units of specified mutual funds to the class of investments eligible for deduction, provided the mutual fund is specified under the law and subscribes only to eligible issues of capital, thereby treating those units as qualifying for the deduction.
                        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.

                              Mutual fund unit inclusion expands deduction scope to units of specified mutual funds that subscribe only to eligible capital issues.

                              The amendment adds units of specified mutual funds to the class of investments eligible for deduction, provided the mutual fund is specified under the law and subscribes only to eligible issues of capital, thereby treating those units as qualifying for the deduction.


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