Restriction on claiming deduction u/s 80 CCG :

CLAUSE(S) OF FINANCE BILL, 2017	PARTICUL ARS OF AMENDME NTS	SECTION	AMENDMENT / NEWLY INSERTED	APPLICABLE W.E.F.	BRIEF OF AMENDMENT
34	Restriction on claiming deduction u/s 80 CCG	80 CCG	New sub section to section 80CCG inserted Sub suction (5)	1/4/2018	No deduction is allowed under section 80 CCG. 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