Income tax deduction

Deduction u/s 80CCG discontinued from FY 2017-18. No deduction under section 80CCG shall be allowed from assessment year 2018-19.

However, an assessee who has claimed deduction under this section for assessment year 2017-18 and earlier assessment years shall be allowed deduction under this section till the assessment year 2019-20 if he is otherwise eligible to claim the deduction as per the provisions of this section.