https://www.taxtmi.com/circulars?id=58267 The Rajiv Gandhi Equity Savings Scheme, 2012 provides a tax deduction under section 80CCG for qualifying new retail investors with gross total income up to ten lakh rupees who invest up to fifty thousand rupees in eligible securities. It requires designation of a demat account, submission of Form A and PAN, automatic one-year fixed lock-in on designated securities (unless excluded by Form B), a subsequent two-year flexible lock-in with 270-day compliance requirements each year, and reporting and certification obligations for depositories, depository participants, stock exchanges and mutual funds. en-us Thu, 06 Dec 2012 00:00:00 +0530 Wed, 11 Feb 2026 15:57:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=58267 The Rajiv Gandhi Equity Savings Scheme, 2012 provides a tax deduction under section 80CCG for qualifying new retail investors with gross total income up to ten lakh rupees who invest up to fifty thousand rupees in eligible securities. It requires designation of a demat account, submission of Form A and PAN, automatic one-year fixed lock-in on designated securities (unless excluded by Form B), a subsequent two-year flexible lock-in with 270-day compliance requirements each year, and reporting and certification obligations for depositories, depository participants, stock exchanges and mutual funds. Circulars SEBI Thu, 06 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/circulars?id=58267