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        Direct Taxes

        Para 9 - Demat Account

        Rajiv Gandhi Equity Savings Scheme, 2012
        Chapter I

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        Demat account investor certification required and annual reporting of eligible securities for scheme-designated accounts. The depository must certify an assessee's new retail investor status when a demat account is designated for the Rajiv Gandhi Equity Savings Scheme, and the depository participant must furnish the demat account holder an annual statement of eligible securities invested in or traded through that demat account.
                          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.

                                Demat account investor certification required and annual reporting of eligible securities for scheme-designated accounts.

                                The depository must certify an assessee's new retail investor status when a demat account is designated for the Rajiv Gandhi Equity Savings Scheme, and the depository participant must furnish the demat account holder an annual statement of eligible securities invested in or traded through that demat account.


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