- Applicability: Individual and HUF
- Nature of payment: Subscription to long-term infrastructure bonds notified by the Central Government during the previous year 2010-11. [Notified Bonds- Long term Infrastructure Fund of India Infrastructure Finance Co. Ltd., IFCI, LIC, IDFCI. NBFC is also classified Infrastructure Finance Company by the RBI]
- Amount of deduction: Least of- Amount paid or Deposited or Rs.20000.