The deduction under the Scheme shall be available to a new retail investor who complies with the conditions of the Scheme and whose gross total income for the financial year in which the investment is made under the Scheme is less than or equal to twelve lakh rupees.This has been notified by the CBDT vide Notification No.
94/2013 F. No. 142/35/2012 –TPL dated 18/12/2013. for complete refer the link :
http://www.taxmann.com//topstories/222330000000002222/rajiv-gandhi-equity-savings-scheme-notified-for-2013-taxpayers-with-gross-income-up-to-rs-12-lakhs-eligible.aspx
94/2013 F. No. 142/35/2012 –TPL dated 18/12/2013. for complete refer the link :
http://www.taxmann.com//topstories/222330000000002222/rajiv-gandhi-equity-savings-scheme-notified-for-2013-taxpayers-with-gross-income-up-to-rs-12-lakhs-eligible.aspx
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