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Capital Gains Bonds: Features, Interest Rates, and Issuers, Essays (university) of Financial Market

NIIT UniversityFinancial Market

Information on capital gains bonds, including their key features, interest rates, taxation, tenure, and issuers. Capital gains bonds are investment options under section 54 ec of the income tax act, 1961, allowing investors to avoid paying tax on long-term capital gains by investing in specified bonds. The issue details, coupon rates, ratings, tax benefits, and application forms for capital gains bonds issued by rural electrification corporation, national highway authority of india, power finance corporation, and indian railways finance corporation.

Typology: Essays (university)

2019/2020

Uploaded on 12/14/2020

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Home Corporate Fixed Deposits Bonds NCDs
Capital Gain Bonds Tax Free Bonds Infrastructure Bonds GOI Bonds GSEC/Treasury Bills
Government of India Securities Treasury Bills
Capital Gains Bonds
Under Section 54 EC of Income Tax, 1961 an investor need not pay any tax on any long-term capital gains arising
on sale of any asset, if the amounts of capital gains are invested in certain specified bonds.
Listed below are the Key features of Capital Gains Bonds:
Issue Details On-going
Tenure 5 years
Rate of Interest 5.00% p.a. payable annually
Taxation Interest is taxable although no TDS is deducted
Redemption Automatic Redemption after 5 Years
Rating AAA rated
Mode of Holding Physical or Demat
Min Investment 1 Bonds (Rs. 10,000)
Max Investment 500 Bonds (Rs. 50,00,000 Lacs)
Capital Gains Bonds are issued by the below Corporations:
Bonds Issue
Details
Coupon Rating Tax
Benefit
Tenure Application
Form
Rural Electrification
Corporation
On-
Going
5.00%
p.a.
AAA
Rating
Taxable
Bonds
5 Years Download
Capital Gain Investment Bonds – ICICI Direct https://www.icicidirect.com/Mailimages/capital-gain-bonds.html
1 of 2
10-12-2020, 10:33
pf2

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Download Capital Gains Bonds: Features, Interest Rates, and Issuers and more Essays (university) Financial Market in PDF only on Docsity!

Home Corporate Fixed Deposits Bonds NCDs Capital Gain Bonds Tax Free Bonds Infrastructure Bonds GOI Bonds GSEC/Treasury Bills Government of India Securities Treasury Bills

Capital Gains Bonds

Under Section 54 EC of Income Tax, 1961 an investor need not pay any tax on any long-term capital gains arising on sale of any asset, if the amounts of capital gains are invested in certain specified bonds. Listed below are the Key features of Capital Gains Bonds: Issue Details On-going Tenure 5 years Rate of Interest 5.00% p.a. payable annually Taxation Interest is taxable although no TDS is deducted Redemption Automatic Redemption after 5 Years Rating AAA rated Mode of Holding Physical or Demat Min Investment 1 Bonds (Rs. 10,000) Max Investment 500 Bonds (Rs. 50,00,000 Lacs)

Capital Gains Bonds are issued by the below Corporations:

Bonds Issue Details Coupon Rating Tax Benefit Tenure Application Form Rural Electrification Corporation On- Going

p.a.

AAA

Rating Taxable Bonds 5 Years Download Capital Gain Investment Bonds – ICICI Direct https://www.icicidirect.com/Mailimages/capital-gain-bonds.html 1 of 2 10-12-2020, 10:

Disclaimer : Interest Rates are subject to revision by the respective Companies/Government from time to time. ICICI Securities Ltd. acts as a referral agent to these companies and the offer is brought to you by the companies subject to fulfilment of eligibility criteria, terms and conditions etc. Investors are advised to read the Terms and conditions offered by respective companies carefully before taking any investment decision. with benefits under Section 54 EC of Income Tax Act, 1961 National Highway Authority of India On- Going

p.a.

AAA

Rating 5 Years Download Power Finance Corporation On- Going

p.a.

AAA

Rating 5 Years Download Indian Railways Finance Corporation On- Going

p.a.

AAA

Rating 5 Years Download Capital Gain Investment Bonds – ICICI Direct https://www.icicidirect.com/Mailimages/capital-gain-bonds.html 2 of 2 10-12-2020, 10: