https://www.taxtmi.com/article/detailed?id=883 An additional deduction under section 80CCF allows individuals and HUFs to claim an extra deduction for subscriptions to notified long term infrastructure bonds issued by specified issuers, subject to an upper ceiling and PAN requirement. LTIBs must be used for infrastructure lending, face an annual issuance cap tied to the issuer's incremental infrastructure investment, carry ten year tenures with a five year lock in, permit post lock in liquidity through secondary market or buy back and allow pledge for bank loans, and have yields capped by comparable government securities. en-us Thu, 22 Jul 2010 17:10:04 +0530 Thu, 22 Jul 2010 22:16:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=883 An additional deduction under section 80CCF allows individuals and HUFs to claim an extra deduction for subscriptions to notified long term infrastructure bonds issued by specified issuers, subject to an upper ceiling and PAN requirement. LTIBs must be used for infrastructure lending, face an annual issuance cap tied to the issuer's incremental infrastructure investment, carry ten year tenures with a five year lock in, permit post lock in liquidity through secondary market or buy back and allow pledge for bank loans, and have yields capped by comparable government securities. Articles Income Tax Thu, 22 Jul 2010 17:10:04 +0530 https://www.taxtmi.com/article/detailed?id=883