Insertion of new section 80CCG.

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....ade under an equity savings scheme.-(1) Where an assessee, being a resident individual, has, in a previous year, acquired listed equity shares in accordance with a scheme, as may be notified by the Central Government in this behalf, he shall, subject to the provisions of sub-section (3), be allowed a deduction, in the computation of his total income of the assessment year relevant to such previous....

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....new retail investor as may be specified under the scheme referred to in sub-section (1);            (iii) the investment is made in such listed equity shares as may be specified under the scheme referred to in sub-section (1);            (iv) the investment is locked-in for a period of three y....