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        Direct Taxes

        Para 2 - Objective of the Scheme

        Rajiv Gandhi Equity Savings Scheme, 2013
        Chapter 01

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        Equity savings scheme promotes channeling small investors' savings into the domestic capital market under a targeted framework. The objective is to encourage investment of savings of small investors in the domestic capital market through the Rajiv Gandhi Equity Savings Scheme, 2013, designed to channel household savings of small investors into equity and related market instruments and broaden retail participation under the Scheme framework.
                        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.

                              Equity savings scheme promotes channeling small investors' savings into the domestic capital market under a targeted framework.

                              The objective is to encourage investment of savings of small investors in the domestic capital market through the Rajiv Gandhi Equity Savings Scheme, 2013, designed to channel household savings of small investors into equity and related market instruments and broaden retail participation under the Scheme framework.


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