Rajiv Gandhi Equity Savings Scheme, 2013

 
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1. Short title, commencement and application. - (1) This Scheme may be called the Rajiv Gandhi Equity Savings Scheme, 2013.

(2) It shall come into force on the date of its publication in the Official Gazette.

(ii) is not covered by sub-clause (i), the aggregate deduction allowed to the investor under section 80CCG for both the years shall be liable to tax.Explanation.-It is hereby clarified that in the case where the value of the investment portfolio of eligible securities is more than the corresponding value of such securities in respect of which deduction has been claimed in either of the two financial years, the deduction corresponding to the financial year in which the value of investment portfolio of eligible securities is less, shall be liable to tax.

Name

 

PAN

 

DEMAT

A/c No.

 

Date of

opening

A/c or date

of

designating

a/c as

RGESS

 

Detail of investments

 

Compliance Status

 

 

 

 

 

Year 1

 

Year 2

 

Year 3

 

 

 

 

 

 

Amount

invested

and

eligible

for

deduction

in the first

year #

 

Scrips

under

fixed

lock-in

during

the

relevant

FY

 

Amount

invested

in the

second

year

 

Scrips

under

fixed

lock-in

during

the

relevan

t FY

 

Amount

invested

in the

third

year

 

Scrips

under

fixed

lock-in

during

the

relevant

FY

 

Whether

A/c

eligible

under

the

RGESS

 

Whether

A/c

complia

nt with

RGESS

in

respect

of fixed

lock-in

 

Whether

A/c

compliant

with

RGESS in

respect of

270 days

period*

 

Amount

chargeable

to tax*

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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