Amendment of section 80CCG

In force As on 07 Oct 2026

Ministry Finance

Section 13 of the Finance Act, 2013 deals with amendment of section 80CCG. Amendment of section 80CCG. 13. In section 80CCG of the Income-tax Act, with effect from the 1st day of April, 2014,— (a) | in sub-section (1),— (i) | after the words "acquired listed equity shares", the words "or listed units of an equity oriented fund" shall be inserted;

Amendment of section 80CCG.
13. In section 80CCG of the Income-tax Act, with effect from the 1st day of April, 2014,—
(a) in sub-section (1),—
(i) after the words "acquired listed equity shares", the words "or listed units of an equity oriented fund" shall be inserted;
(ii) after the words "in such equity shares", the words "or units" shall be inserted;
(b) for sub-section (2), the following sub-section shall be substituted, namely:—
"(2) The deduction under sub-section (1) shall be allowed in accordance with, and subject to, the provisions of this section for three consecutive assessment years, beginning with the assessment year relevant to the previous year in which the listed equity shares or listed units of equity oriented fund were first acquired.";
(c) in sub-section (3),—
(A) in clause (i), for the words "ten lakh rupees", the words "twelve lakh rupees" shall be substituted;
(B) in clause (iii), after the words "listed equity shares", the words "or listed units of equity oriented fund" shall be inserted;
(d) after sub-section (4), the following Explanation shall be inserted, namely:—
'Explanation.—For the purposes of this section, "equity oriented fund" shall have the meaning assigned to it in the Explanation to clause (38) of section 10.'.
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Section 13, The Finance Act, 2013.

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

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Questions about Section 13

What does Section 13 of the Finance Act deal with?

Section 13 of the Finance Act is headed "Amendment of section 80CCG". Amendment of section 80CCG. 13. In section 80CCG of the Income-tax Act, with effect from the 1st day of April, 2014,— (a) | in sub-section (1),— (i) | after the words "acquired listed equity shares", the words "or listed units of an equity oriented fund" shall be inserted;

How do I find court cases under Section 13 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 2013 13, section 13 Finance Act 2013, section 13 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 13 of the Finance Act, and has it changed?

Its own text turns on section 10 (Insertion of new section 43CA), Income-tax Act 80CCG (Deduction in respect of investment made under an equity savings scheme), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 2013. 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

First Schedule. First Schedule7233 words
2. Income-tax3208 words
26. Insertion of new Chapter X-A1952 words
103. Amendment of Act 32 of 19941412 words
5. Amendment of section 101253 words
39. Insertion of new section 144BA1225 words

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(i)		after the words "acquired listed equity shares", the words "or listed units of an equity oriented fund" shall be inserted;
(ii)		after the words "in such equity shares", the words "or units" shall be inserted;

(b)		for sub-section (2), the following sub-section shall be substituted, namely:—
		"(2) The deduction under sub-section (1) shall be allowed in accordance with, and subject to, the provisions of this section for three consecutive assessment years, beginning with the assessment year relevant to the previous year in which the listed equity shares or listed units of equity oriented fund were first acquired.";
(c)		in sub-section (3),—

(A)		in clause (i), for the words "ten lakh rupees", the words "twelve lakh rupees" shall be substituted;
(B)		in clause (iii), after the words "listed equity shares", the words "or listed units of equity oriented fund" shall be inserted;

(d)		after sub-section (4), the following Explanation shall be inserted, namely:—
		'Explanation.—For the purposes of this section, "equity oriented fund" shall have the meaning assigned to it in the Explanation to clause (38) of section 10.'.