Section 80CCF
Deduction in respect of subscription to long-term infrastructure bonds
Quick Answer
Section 80CCF (Deduction in respect of subscription to long-term infrastructure bonds) has been deleted under the Income-tax Act, 2025, effective 1st April 2026.
What changed for Section 80CCF
Under the Income Tax Act, 1961, Section 80CCF governs deduction in respect of subscription to long-term infrastructure bonds. Allowed an additional deduction of Rs. 20,000 for investment in notified long-term infrastructure bonds.
The Income-tax Act, 2025 does not retain Section 80CCF: it is deleted with effect from 1st April 2026, so no equivalent section replaces it. NA. This section was only active for a couple of assessment years (AY 2011-12 and 2012-13) and then allowed to lapse.
On the ground, changes to Section 80CCF carry a Low impact. Archival value.
Sec 80CCF
Provision Summary
Allowed an additional deduction of Rs. 20,000 for investment in notified long-term infrastructure bonds.
Deleted
Provision Summary
NA. This section was only active for a couple of assessment years (AY 2011-12 and 2012-13) and then allowed to lapse.
Key Changes & Highlights
- No longer applicable.
Frequently Asked Questions
What does Section 80CCF of the Income Tax Act 1961 deal with?
Section 80CCF of the Income Tax Act, 1961 covers deduction in respect of subscription to long-term infrastructure bonds. Allowed an additional deduction of Rs. 20,000 for investment in notified long-term infrastructure bonds.
Does Section 80CCF survive under the Income-tax Act, 2025?
Section 80CCF has been deleted under the Income-tax Act, 2025, with no successor section carrying it forward from 1st April 2026. NA. This section was only active for a couple of assessment years (AY 2011-12 and 2012-13) and then allowed to lapse.
Why does the change to Section 80CCF matter for taxpayers?
The transition impact for Section 80CCF is rated Low. Archival value.
What are the key changes to Section 80CCF under the Income-tax Act, 2025?
No longer applicable. These points are specific to Section 80CCF (Deduction in respect of subscription to long-term infrastructure bonds).
Disclaimer: This mapping of Section 80CCF (Deduction in respect of subscription to long-term infrastructure bonds) under the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 80CCF is currently marked Deleted, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.
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