Period of holding and other conditions

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.... period called the fixed lock-in period which shall commence from the date of purchase of such securities in the relevant financial year and end on the 31st day of March of the year immediately following the relevant financial year. (3) The new retail investor shall not be permitted to sell, pledge or hypothecate any eligible security during the fixed lock-in period. (4) The period of two years ....

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....count shall be considered compliant for the number of days for which the value of the investment portfolio of eligible securities, is equal to or higher than the corresponding investment claimed as eligible for the purposes of deduction under section 80CCG of the Act; (iii) in case the value of investment portfolio in the demat account decreases due to decrease in the market rate of eligible secu....

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....equirement as per sub-clauses (ii) and (iii) shall be considered as fresh investment of the financial year in which the investment is made and shall be eligible for deduction in accordance with sub-section (1) of section 80CCG of the Act in that financial year; (b) the balance of the investment portfolio of eligible securities in the demat account, at any point of time during the flexible lock-in....

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.... the contract note. (9) Where the investment of the new retail investor undergoes a change as a result of involuntary corporate actions including demerger of companies, amalgamation and such other actions, as may be notified under sub- paragraph (11), resulting in debit or credit of securities covered under the Scheme, the deduction claimed by such investor shall not be affected. (10) In the cas....