https://www.taxtmi.com/acts?id=9977 Where the cost of the specified equity shares has been taken into account for the purposes of clause (a) or clause (b) of sub section (1), a deduction with reference to such cost shall not be allowed under the legacy deduction provision for any assessment year ending before 1 April 2006, and shall not be allowed under the investment deduction provision for any assessment year beginning on or after 1 April 2006. en-us Wed, 22 Oct 2008 12:40:06 +0530 Wed, 22 Oct 2008 12:40:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=9977 Where the cost of the specified equity shares has been taken into account for the purposes of clause (a) or clause (b) of sub section (1), a deduction with reference to such cost shall not be allowed under the legacy deduction provision for any assessment year ending before 1 April 2006, and shall not be allowed under the investment deduction provision for any assessment year beginning on or after 1 April 2006. Act-Rules F. Acts / Amendment Acts Wed, 22 Oct 2008 12:40:06 +0530 https://www.taxtmi.com/acts?id=9977