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Amendment of section 80CCG
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....; (i) after the words "acquired listed equity shares", the words "or listed units of an equity oriented fund" shall be inserted; (ii) after the words "in such equity shares", the words "or units" shall be inserted; (b)....
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....sp; (B) in clause (iii), after the words "listed equity shares", the words "or listed units of equity oriented fund" shall be inserted; (d) after sub-section (4), the following Explanation shall be inserted, namely:- &n....
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....ction is a onetime deduction and is available only in one assessment year in respect of the amount so invested. Sub-section (3), inter alia, provides that the gross total income of the assessee claiming such deduction shall not exceed ten lakh rupees. It is proposed to amend sub-section (1) of the said section so as to provide that investment in listed units of....