2. 2
OPTIONS AVAILABLE UNDER SEC 80 COPTIONS AVAILABLE UNDER SEC 80 C
RETURNS* TAXABILITY
ELSS 500 3 YEARS TAX FREE
PPF 500 15 YEARS 8.70% TAX FREE
NSC 100 6 YEARS 8.50%
100 5 YEARS
7.10%
INVESTMENT
AVENUES
MINIMUM
INVESTMENT
LOCK-IN
PERIOD
MARKET
LINKED
INVESTMENT
INCOME TAXABLE
BANK
DEPOSITS
9.75%
(AT BEST)
INVESTMENT
INCOME TAXABLE
PENSION
PRODUCTS
PRODUCT
SPECIFIC
PRODUCT
SPECIFIC
ANNUITY
TAXABLE
Source : Economic Times | Data as on 30th Nov,14
6. 6
ELSS SCHEMES PERFORMANCEELSS SCHEMES PERFORMANCE
Return & Values as on 31st Dec, 2014
Performance of ELSS Schemes As on 31st Dec,14
ELSS / Tax Savings Scheme 3 Year 5 Year 10 Year 15 Year
222,620 207,794 531,068 1,292,979
Return (%) 30.43% 15.56% 18.06% 18.09%
No of ELSS Schemes 13 13 8 7
Value of Rs. 1 Lakh Investment
7. 7
ELSS SCHEMES PERFORMANCEELSS SCHEMES PERFORMANCE
ELSS / Tax Savings Scheme 3 Year 5 Year 10 Year 15 Year
Axis Long Term Equity Fund - Gr 258,828 286,834 N.A N.A
226,254 197,576 481,505 831,937
230,311 182,700 461,719 1,088,160
221,275 216,170 N.A N.A
227,030 205,191 N.A N.A
HDFC Long Term Advantage Fund - Gr 206,829 203,155 491,891 N.A
208,000 203,508 641,722 2,328,559
ICICI Prudential Tax Plan - Regular Gr 228,640 215,800 603,867 1,305,158
L&T Tax Advantage Fund - Gr 197,099 199,132 N.A N.A
Reliance Tax Saver Fund - Gr 276,581 256,706 N.A N.A
SBI Magnum Tax Gain Fund - Div 214,320 183,592 638,002 701,681
197,902 160,102 500,345 1,195,854
200,992 190,858 429,495 1,599,501
Birla Sun Life Tax Plan - Div
Birla Sun Life Tax Relief 96 Fund - Div
BNP Paribas Long Term Equity Fund - Gr
DSP BlackRock Tax Saver Fund - Gr
HDFC Taxsaver - Div
Sundaram Tax Saver - Div
Tata Tax Saving Fund Plan A - Div
Rs.1 Lakh Investment
Return & Values as on 31st Dec, 2014
8. 8
ELSS SCHEMES PERFORMANCEELSS SCHEMES PERFORMANCE
ELSS / Tax Savings Scheme 3 Year 5 Year 10 Year 15 Year
Axis Long Term Equity Fund - Gr 37.30 23.46 N.A N.A
31.28 14.59 17.02 15.17
32.06 12.81 16.53 17.25
30.31 16.67 N.A N.A
31.43 15.46 N.A N.A
HDFC Long Term Advantage Fund - Gr 27.41 15.23 17.27 N.A
27.65 15.27 20.43 23.35
ICICI Prudential Tax Plan - Regular Gr 31.74 16.63 19.70 18.68
L&T Tax Advantage Fund - Gr 25.38 14.77 N.A N.A
Reliance Tax Saver Fund - Gr 40.37 20.75 N.A N.A
SBI Magnum Tax Gain Fund - Div 28.93 12.92 20.36 13.87
25.55 9.87 17.47 17.99
26.20 13.80 15.69 20.3
Birla Sun Life Tax Plan - Div
Birla Sun Life Tax Relief 96 Fund - Div
BNP Paribas Long Term Equity Fund - Gr
DSP BlackRock Tax Saver Fund - Gr
HDFC Taxsaver - Div
Sundaram Tax Saver - Div
Tata Tax Saving Fund Plan A - Div
Return & Values as on 31st Dec, 2014
10. 10
RAJIV GANDHI EQUITY SAVINGS SCHEME (RGESS)RAJIV GANDHI EQUITY SAVINGS SCHEME (RGESS)
Salient Features of RGESS :
New Retail Investor will be eligible for Tax Benefit under section 80CCG on
investment upto Rs. 50000
Investment can be done in securities in BSE 100, CNX 100, Maharatna,
Miniratna, Navratna or ETFs or MF schemes investing in securities allowed
under RGESS as underlying
Securities need to be held compulsorily in a Demat Account
Lock in Period for Securities is 3 years, 1 year fixed and 2 year flexible
Who Can Invest in RGESS ?
Investor who has not opened a demat account
Investor who has opened a demat account as a first holder, but has not
transacted in the equity or derivate segment till November 23, 2012
Investor who has a demat account as a second/third holder
A Resident Indian with Gross Total Income of Rs. 12 Lac or Less
NRI's are not elibible for benefits under RGESS
Investors having investments in Mutual Funds, ETF's and Those who are
olding Physical Shares of companies
11. 11
TAX BENEFITTAX BENEFIT
An Investment upto Rs. 50,000 is eligible for deduction
Deduction will be equivalent to 50% of the amount invested
Example
Investment - Rs. 50000
Deduction - Rs. 25,000
Tax Benefit
10% Slab – Rs. 2,575
20% slab - Rs. 5,150
Clients Can also invest above Rs. 50,000 in the scheme but the
deduction will be applicable only upto Rs. 50000
RGESS & ELSS
The Deduction in RGESS is over and above ELSS
RGESS deductions are covered u/s 80 CCG while ELSS is u/s 80 C
A Client can opt to invest both in RGESS and ELSS or in either of them
