https://www.taxtmi.com/notifications?id=25235 The Rajiv Gandhi Equity Savings Scheme, 2012 permits a tax deduction under section 80CCG for qualifying resident individuals investing in defined eligible securities through a demat account. New retail investors must declare eligibility in Form A, furnish PAN, and may claim the deduction subject to a designated investment ceiling and a single-claim restriction. Investments are subject to a one-year fixed lock-in followed by a two-year flexible lock-in with demat account compliance and valuation rules; noncompliance triggers withdrawal and taxation of the deduction. Depositories and depository participants handle certification, statements and consolidated electronic reporting to tax authorities. en-us Fri, 23 Nov 2012 00:00:00 +0530 Fri, 28 Jun 2019 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=25235 The Rajiv Gandhi Equity Savings Scheme, 2012 permits a tax deduction under section 80CCG for qualifying resident individuals investing in defined eligible securities through a demat account. New retail investors must declare eligibility in Form A, furnish PAN, and may claim the deduction subject to a designated investment ceiling and a single-claim restriction. Investments are subject to a one-year fixed lock-in followed by a two-year flexible lock-in with demat account compliance and valuation rules; noncompliance triggers withdrawal and taxation of the deduction. Depositories and depository participants handle certification, statements and consolidated electronic reporting to tax authorities. Notifications Income Tax Fri, 23 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/notifications?id=25235