Equity Savings Scheme deduction under section 80CCG applies upon Gazette commencement for investments in eligible securities. The Rajiv Gandhi Equity Savings Scheme, 2013 commences on publication in the Official Gazette and applies to claims for deduction under section 80CCG of the Income-tax Act, 1961 in respect of investments in eligible securities for assessment years relevant to previous years beginning on or after April 1, 2013.
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Provisions expressly mentioned in the judgment/order text.
Equity Savings Scheme deduction under section 80CCG applies upon Gazette commencement for investments in eligible securities.
The Rajiv Gandhi Equity Savings Scheme, 2013 commences on publication in the Official Gazette and applies to claims for deduction under section 80CCG of the Income-tax Act, 1961 in respect of investments in eligible securities for assessment years relevant to previous years beginning on or after April 1, 2013.
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