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80c ded doubts!!

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(Querist)
18 July 2008 from AY 07-08 , we can claim a FD of 5 years as 80c ded. my doubt is . if in the prev year, a sum of 50000 was deposited and we claimed ded u/s 80c, can we claim the same amount this year also?
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CA. A. Kumar

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CA. A. Kumar (Expert)
18 July 2008 NO. DEDUCTION AVAILABLE FOR AMOUNT DEPOSIT IN SAME F/Y.
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Late CA Sampat Jain

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Late CA Sampat Jain (Expert)
18 July 2008 deduction is in the year in which investment is made subject to overall ceiling u/s 80c
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