Is Sasuke's new dojutsu same as Kaguya's third eye? SPOILERS AHEAD


   After Hagoromo Otsutsuki gives his Yin chakra to Sasuke, Sasuke develops a new dojutsu in his left eye. 





  Is this dojutsu the same one as Kaguya and Madara's third eye? 


In both cases, the eyes have circles and tomoes in them.
No, Sasuke's dojutsu is different from Kaguya and Madara's third eye.

Sasuke has the Rinnegan while Kaguya and Madara have the Rinne Sharingan.

Both the dojutsu might look similar in design, but they're not.



A side-by-side comparison of the two dojutsu shows that although they have similar circles, the Rinne-Sharingan has nine tomoe whereas Sasuke's Rinnegan has 6 tomoe.

Another visual difference between the two is the color. Later in the manga, their colors were revealed.

  - Madara and Kaguya's Rinne Sharingan is red in color.



  - Sasuke's Rinnegan is purple in color, just like a normal Rinnegan.

Coming to technical terms, the Rinne-Sharingan can be acquired only if the person is the Ten-Tail's jinchuriki. Also, it is seen that the Rinne-Sharingan is activated on the user's forehead as a new eye, unlike how the Rinnegan is attained. 

Therefore, it is clear that both the dojutsu are not the same and what Sasuke has is a Rinnegan.