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Section 80CCF: Deduction in respect of subscription to long-term infra­structure bonds

The Income-tax Act, 1961Central Act · Act 43 of 1961

Repealed. This text is published for reference. It is not in force, and it should not be relied on as current law without checking what replaced it. Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

Deduction in respect of subscription to long-term infrastructure bonds.

In computing the total income of an assessee, being an individual or a Hindu undivided family, there shall be deducted, the whole of the amount, to the extent such amount does not exceed twenty thousand rupees, paid or deposited, during the previous year relevant to the assessment year beginning on the 1st day of April, 2011or to the assessment year beginning on the 1st day of April, 2012, as subscription to long-term infrastructure bonds as may, for the purposes of this section, be notified by the Central Government.

Where this provision sits

ActThe Income-tax Act, 1961
Section80CCF
Marginal noteDeduction in respect of subscription to long-term infra­structure bonds
JurisdictionCentral
StatusRepealed

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