https://www.taxtmi.com/acts?id=17787 The amendment adds listed units of an equity oriented fund to qualifying investments for the specified tax deduction, allows the deduction for three consecutive assessment years beginning with the assessment year of first acquisition, raises the monetary ceiling in the relevant clause from ten lakh rupees to twelve lakh rupees, and inserts an Explanation defining "equity oriented fund" by reference to the income-tax Explanation. en-us Tue, 14 May 2013 14:09:40 +0530 Tue, 18 Nov 2025 10:42:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=17787 The amendment adds listed units of an equity oriented fund to qualifying investments for the specified tax deduction, allows the deduction for three consecutive assessment years beginning with the assessment year of first acquisition, raises the monetary ceiling in the relevant clause from ten lakh rupees to twelve lakh rupees, and inserts an Explanation defining "equity oriented fund" by reference to the income-tax Explanation. Act-Rules F. Acts / Amendment Acts Tue, 14 May 2013 14:09:40 +0530 https://www.taxtmi.com/acts?id=17787