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Things you must know before investing in Capital Gain Bonds
Piyush Prajapati 20 December, 2022

Things You Must Know Before Investing In Capital Gain Bonds

Capital Gain Bonds are a type of financial instrument that are issued by certain entities, such as Indian Railway Finance Corporation (IRFC), Power Finance Corporation (PFC) and Rural Electrification Corporation (REC), to provide tax-saving opportunities to investors. Here are some important things you should know before investing in Capital Gain Bonds:

Purpose

The primary objective of investing in these bonds is to save taxes. The capital gains earned from the sale of any asset, such as real estate or stocks, can be invested in these bonds to avail of tax exemptions under Section 54EC of the Income Tax Act.

Interest Rates

These bonds typically offer lower interest rates compared to other fixed-income investments, such as fixed deposits or corporate bonds. As of 2023, the interest rate on these bonds is 5% per annum.

Investment limit

As per the Income Tax Act, an individual can invest up to Rs. 50 lakhs in these bonds in a financial year to avail of tax exemptions.

Lock-in period

These bonds have a lock-in period of 5 years, which means that investors cannot redeem their investment before the completion of this period.

Tax benefits

The investment made in these bonds is eligible for tax exemption under Section 54EC of the Income Tax Act. However, the exemption is limited to the amount invested or the capital gains earned, whichever is lower.

Safety

These bonds are considered to be a safe investment option as they are issued by government-backed entities and having highest credit rating “AAA”.

Liquidity

These bonds have a lock-in period of 5 years and con not be redeemed before the maturity date.

Capital Gain Bonds, also known as Tax Saving Bonds, are issued by the government as a means of providing tax benefits to investors.

Capital Gain Bonds offer several advantages, including:

Tax benefits

One of the primary advantages of investing in these bonds is the tax benefits they offer. Section 54EC of the Income Tax Act of 1961 permits tax deductions for certain bonds.

Low-risk investment

These bonds are considered a low-risk investment option since they are issued by the government. This means that they are considered to be a safe investment, providing a fixed return on investment.

Long-term investment

These bonds have a lock-in period of five years, which means that they are a long-term investment. Investing in long-term bonds can provide a stable source of income and help to reduce the volatility of your investment portfolio.

Social benefits

These bonds are used to finance infrastructure and other development projects. By investing in these bonds, you are indirectly contributing to the growth and development of the country.

Overall, these bonds are a great investment option for those who want to reduce their tax liability while also investing in a low-risk, long-term investment option. However, it is important to note that the interest rates on these bonds may not be as high as other investment options.

Steps to invest in Capital Gain Bonds

As of now, these bonds are not listed on any of the stock exchanges in India. An investor can purchase these bonds online as well as offline, through authorized arrangers either in Physical form or Demat form. Click here to invest now.

One can download the bond application form from our website and take the printout. Manually fill all the details in the application form and submit the same along with a demand draft (DD) or an account payee cheque and other necessary documents.

Alternatively, online payment can also be done through either NEFT or RTGS. However, if one chooses to transfer the amount online, he/she would have to enter the Unique Transaction Reference (UTR) number, after making the transfer, in the respective field in the application form before submitting the same.

To conclude, one should always consider their requirements and match their investment horizon with the maturity of bonds as these bonds will automatically redeem after the expiry of 5 years.

Piyush Prajapati 20 December, 2022

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