Para 1 - Short title and commencement - Equity Linked Savings Scheme, 2005

Equity Linked Savings Scheme, 2005 Notification No. SO 1563(e), dated 3-11-2005 In exercise of the powers conferred by clause (xiii) of sub-section (2) of section 80C of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby makes the following scheme, namely :— Short title and commencement 1. (1) This scheme may be called the Equity Linked Savings Scheme, 2005. (2) It shall come into force on the date of its publication in the Official Gazette.