https://www.taxtmi.com/acts?id=17001 If a new retail investor fails to fulfil the Scheme's provisions, the deduction originally allowed under section 80CCG shall be deemed to be the income of the assessee of that previous year and liable to tax for the assessment year relevant to that previous year. en-us Wed, 28 Nov 2012 12:53:20 +0530 Wed, 28 Nov 2012 12:53:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=17001 If a new retail investor fails to fulfil the Scheme's provisions, the deduction originally allowed under section 80CCG shall be deemed to be the income of the assessee of that previous year and liable to tax for the assessment year relevant to that previous year. Act-Rules Direct Taxes Wed, 28 Nov 2012 12:53:20 +0530 https://www.taxtmi.com/acts?id=17001