Notification No.
94/2013 F. No. 142/35/2012 –TPL, 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).
2. Objective of
the Scheme.-The
objective of the Scheme is to encourage investment of savings of small
investors in the domestic capital market.
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