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        Direct Taxes

        Para 4 - Eligibility

        Rajiv Gandhi Equity Savings Scheme, 2013
        Chapter 01

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        Deduction under Rajiv Gandhi Equity Savings Scheme for eligible new retail investors subject to scheme conditions and an income cap. The deduction under the Rajiv Gandhi Equity Savings Scheme, 2013 is available only to new retail investors who comply with the Scheme's conditions and whose gross total income for the financial year in which the investment is made does not exceed the Scheme's income limit.
                        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.

                              Deduction under Rajiv Gandhi Equity Savings Scheme for eligible new retail investors subject to scheme conditions and an income cap.

                              The deduction under the Rajiv Gandhi Equity Savings Scheme, 2013 is available only to new retail investors who comply with the Scheme's conditions and whose gross total income for the financial year in which the investment is made does not exceed the Scheme's income limit.


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