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of <h1>Rajiv Gandhi Equity Savings Scheme 2012: Key Definitions for New Retail Investors and Eligible Securities Explained</h1> The Rajiv Gandhi Equity Savings Scheme, 2012, outlines definitions relevant to the scheme. It defines key terms such as 'Act' referring to the Income-tax Act, 1961, 'demat account' as per SEBI guidelines, and 'depository' and 'depository participant' under the Depositories Act, 1996. 'Eligible securities' include certain equity shares, ETFs, mutual funds, and public sector offers. A 'new retail investor' is an individual without prior demat account activity before the scheme's notification. The 'financial year' is defined from April 1 to March 31, and 'investment' refers to participation in eligible securities under the scheme.
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