Period of holding requirements
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....d which shall commence from the date of purchase of such securities in the relevant financial year and end one year from the date of purchase of the last set of eligible securities (in the same financial year) on which deduction is claimed under the Scheme. (3) The new retail investor shall not be permitted to sell, pledge or hypothecate any eligible security during the fixed lock-in period. (....
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....purposes of deduction under section 80CCG of the Act; (B) in case the value of investment portfolio in the demat account falls due to fall in the market rate of eligible securities in the flexible lock-in period, then notwithstanding sub-clause(A),- (i) the demat account shall be considered compliant from the first day of the flexible lock-in period to the day any such eligible securities are ....
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...., the closing price as on the previous day of the date of trading, shall be considered. (8) While making the initial investments upto fifty thousand rupees, the total cost of acquisition of eligible securities shall not include brokerage charges, Securities Transaction Tax, stamp duty, service tax and all taxes, which are appearing in the contract note. (9) Where the investment of the new reta....