| Notification Detail :
CBDT notified Rajiv Gandhi Equity Savings Scheme for 2013; taxpayers with gross income up to Rs. 12 lakhs eligible, dated 18/12/2013.
S.O. _3693 (E).— In exercise of the powers conferred by sub-section (1) of section 80CCG of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby makes the following Scheme, namely:-
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
(3) This Scheme shall apply for claiming deduction in the computation of total income of the assessment year relevant to a previous year beginning on or after the 1st day of April, 2013 on account of investment in eligible securities under sub-section (1) of section 80CCG of the Income-tax Act, 1961(43 of 1961).
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