Amendment of section 80CCG.

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.... shall be allowed in respect of any assessment year commencing on or after the 1st day of April, 2018: Provided that an assessee, who has acquired listed equity shares or listed units of an equity oriented fund in accordance with the scheme referred to in sub-section (1) and claimed deduction under this section for any assessment year commencing on or before the 1st day of April, 2017, shall be ....

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....previous year, of fifty per cent. of the amount invested in such equity shares or units to the extent such deduction does not exceed twenty-five thousand rupees. It is proposed to insert a new sub-section (5) in the said section so as to provide that no deduction under the said section shall be allowed in respect of any assessment year commencing on or after the 1st day of April, 2018. However, a....