1. Short title, commencement and application. -
- This Scheme may be called the Rajiv Gandhi Equity Savings Scheme, 2013.
- It shall come into force on the date of its publication in the Official Gazette.
- 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).