The retail investors can invest in any of the following designated securities:

 Investors can get the returns by equity investment in top 100 BSE / CNX companies

Additional tax benefits over and above the present tax savings schemes under the Income Tax Act 1961, making it thus attractive for the investors.

The investors can churn their portfolio post the initial blanket lock-in period of one year, wherein a part of the securities can be sold during the flexible lock-in period (during the 2nd & 3rd year period), however the value of securities sold should be replenished with an equivalent value of RGESS designated securities. This also holds true for any voluntary corporate actions by the investor such as Buy-Back, Rights issue etc.

Dividends are tax free