Infrastructure bonds offered an additional Rs. 20,000 tax deduction under Section 80CCF of the Income Tax Act, over and above the Rs. 1.5 lakh limit under Section 80C. This benefit was introduced to encourage investment in infrastructure projects and was available for a limited period (2011-2012). The bonds had a lock-in period of 5 to 8 years depending on the issue. This section is now discontinued and no longer available for tax saving.