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of <h1>Rajiv Gandhi Equity Saving Scheme under Section 80CCG offered tax benefits for new investors until 2017-18.</h1> The Rajiv Gandhi Equity Saving Scheme under Section 80CCG, aimed to boost investments in the domestic capital market, was available until the assessment year 2017-18. It provided tax deductions for first-time retail investors who were residents with a gross total income not exceeding 12 lakhs. Eligible investments included listed shares or equity-oriented fund units, locked in for three years. The deduction was 50% of the investment, capped at 25,000, for three consecutive years. Non-compliance with conditions led to withdrawal of the deduction. No deductions were allowed for assessment years starting on or after April 1, 2018.
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