01 January 2013
Deduction U/S 80CCG to the extent of Rs. 25000 ie., 50% of Rs.50000/- is allowable.
However this deduction will not be included in Rs. 1 Lakh limit under section 80C, 80CCC and 80CCD. Therefore the assessee can get separate deduction under section 80CCG apart from Rs.1 lakh U/S 80C.
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