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Section24
The Finance Act, 2010

Insertion of new section 80CCF

In force As on 11 Oct 2026

Ministry Finance

Section 24 of the Finance Act, 2010 deals with insertion of new section 80CCF. Insertion of new section 80CCF. 24. After section 80CCE of the Income-tax Act, the following section shall be inserted with effect from the 1st day of April, 2011, namely:— "80CCF.

Insertion of new section 80CCF.

24. After section 80CCE of the Income-tax Act, the following section shall be inserted with effect from the 1st day of April, 2011, namely:—

"80CCF. 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, 2011, as subscription to long-term infrastructure bonds as may, for the purposes of this section, be notified by the Central Government.".

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Section 24, The Finance Act, 2010.

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. Income-tax Act s. 80CCE Limit on deductions under sections 80C, 80CCC and 80CCD

Questions about Section 24

What does Section 24 of the Finance Act deal with?

Section 24 of the Finance Act is headed "Insertion of new section 80CCF". Insertion of new section 80CCF. 24. After section 80CCE of the Income-tax Act, the following section shall be inserted with effect from the 1st day of April, 2011, namely:— "80CCF.

How do I find court cases under Section 24 of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2010 24, section 24 Finance Act 2010, section 24 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 24 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 80CCE (Limit on deductions under sections 80C, 80CCC and 80CCD), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 2010. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.