Deduction for infrastructure capital subscriptions limited; resale within prescribed lock-in period triggers deemed tax addition. Amendment inserts deductions for subscriptions to equity shares or debentures in an eligible issue of capital and for units of specified mutual funds approved by the Board, excluding the cost of such instruments for certain capital-gains provisions; it raises and adjusts deduction limits and provides a three-year lock-in recapture rule treating previously allowed deductions as tax payable if the instruments are transferred within three years, with acquisition defined by entry in the company's register.