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        Direct Taxes

        Para 9 - Duties of Depository, etc.

        Rajiv Gandhi Equity Savings Scheme, 2013
        Chapter 01

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        Certification of new retail investor status required when designating a demat account; annual eligible securities statement must be provided. The depository must certify new retail investor status when a demat account is designated for the Scheme, and the depository participant must furnish an annual statement to the demat account holder of eligible securities invested in or traded through the 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.

                              Certification of new retail investor status required when designating a demat account; annual eligible securities statement must be provided.

                              The depository must certify new retail investor status when a demat account is designated for the Scheme, and the depository participant must furnish an annual statement to the demat account holder of eligible securities invested in or traded through the demat account.


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