https://www.taxtmi.com/acts?id=3973 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. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 29 Aug 2025 17:50:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3973 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. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3973