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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>New Retail Investors Can Avail Tax Deductions Under Rajiv Gandhi Equity Savings Scheme, 2012; Income Cap at 10 Lakh Rupees.</h1> The Rajiv Gandhi Equity Savings Scheme, 2012, offers a tax deduction to new retail investors who meet the scheme's conditions. To qualify, the investor's gross total income for the financial year of investment must not exceed ten lakh rupees.