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Deduction u/s 80CCG - Deduction in respect of investment made under Rajiv Gandhi Equity Saving Scheme

Income Tax - Exemptions and Deductions - 09 - SECTION 80CCG This section provides deduction in respect of investment made under notified equity saving scheme. Conditions for deductions: The assessee is a resident individual His gross total income does not exceed 12 Lakhs He has acquired listed shares in accordance with a notified scheme or listed units of an equity oriented fund as defined in Section 10(38) The assessee is a new retail investor The investment is locked-in for a period of 3 years .....

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