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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Equity savings scheme deduction allows partial investment deduction for resident new retail investors subject to income, lock in, and eligibility.</h1> Deduction under the equity savings scheme allows a resident individual who is a specified new retail investor to claim fifty per cent of qualifying investment in listed equity shares or units, subject to an overall cap, for three consecutive assessment years from acquisition; eligibility requires specified investments, a three-year lock-in, income below a prescribed ceiling and compliance with other prescribed conditions, and non-compliance renders the deduction taxable as income, with a statutory sunset and transitional allowance for earlier claimants.

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