Key Features & Benefits of Tax Saving Investments
Public Provident Fund (PPF)
Returns: Typically around 7-8% per annum (varies quarterly as decided by the government).
Tax Benefits: Contributions are eligible for tax deduction under Section 80C up to INR 1.5 lakh per year
Employee Provident Fund (EPF)
Tax Benefits: Contributions by the employee are eligible for deduction under Section 80C.
Tax on Profits: Interest and maturity proceeds are tax-free if the continuous service period is at least 5 year
National Savings Certificate (NSC)
Returns: Approximately 6-7% per annum.
Tax Benefits: Investments are eligible for tax deduction under Section 80C.
Tax on Profits: Interest earned is taxable but qualifies for deduction under Section 80C during the accumulation phas
Equity-Linked Savings Scheme (ELSS)
Returns: Market-linked, historically around 12-15% per annum.
Tax Benefits: Investments are eligible for tax deduction under Section 80C.
Tax on Profits: Long-term capital gains (LTCG) up to INR 1 lakh per annum are tax-free; gains above this limit are taxed at 10% without the benefit of indexation
Unit Linked Insurance Plans (ULIPs)
Returns: Market-linked, varying based on the performance of the underlying funds.
Tax Benefits: Premiums paid are eligible for tax deduction under Section 80C.
Tax on Profits: Maturity proceeds are tax-free under Section 10(10D) if the premium is less than 10% of the sum assured, subject to certain conditions
Sukanya Samriddhi Yojana (SSY)
Returns: Around 7-8% per annum (varies quarterly as decided by the government).
Tax Benefits: Contributions are eligible for tax deduction under Section 80C.
Tax on Profits: Interest earned and the maturity amount are tax-free