Monday, April 2, 2012

Direct Tax Code (DTC)

Tax Saving Mutual Funds Online

Current open Infra Bond Application form

It is that time of the year when people make investments for tax saving. As an investor, when you think about investments, you have to keep in mind that the existing tax laws will undergo a major change by April 2012, with the implementation of the Direct tax Code (DTC). DTC has suggested some major changes in the way tax saving instruments are positioned. One has to ensure that the investments which are eligible for 'tax saving' under the existing tax laws would also continue to reap benefits under the DTC. The avenues available for tax saving investments are less under DTC compared to the existing tax laws. Following are some of the key proposals under the DTC which could impact your investment decisions.

Deductions

Under the existing tax laws, the umbrella limit of . 1,00,000 is available as a deduction for a host of investments which includes, payment of life insurance premium, ELSS, unit-linked insurance plans (Ulips), tuition fees of children, five-year bank deposits, and provident fund contributions etc.


The revised discussion paper on DTC has proposed to provide EEE (Exempt-Exempt-Exempt) method of taxation on the following investment instruments:

 
   Government provident fund
   Public provident fund
   Recognised provident funds
   Pension schemes (administered by Pension Fund Regulatory and Development Authority)
   Approved pure life insurance and annuity schemes


Under the DTC, the deduction of . 1,00,000 is restricted to Government Provident Fund, Public Provident Fund, recognised provident funds and pension schemes. Investments made before the commencement of DTC which enjoy EEE method of taxation under the existing tax laws would continue to be eligible for EEE method of taxation for full duration of the instruments.

 
An additional deduction of . 50,000 has been proposed to cover payments such as life insurance premium (annual premium shall not exceed 5% of capital sum assured), tuition fees for children and contribution to health insurance, which are currently under the limit of . 1,00,000.


National Saving Certificates, five-year term deposits with banks or post offices or deposits in senior citizen savings scheme and non pure life insurance premiums will no longer be a choice of tax saving investments under the DTC. Also, repayment of housing loan principal amount and contribution to long-term infrastructure bonds will no longer yield tax saving under the DTC.

Capital gains

Listed equity shares or units of equity-oriented funds held for a year or less, would be taxed after allowing 50% of capital gains as notional deduction. The main object of the computation of adjusted capital gains is to benefit the lower and middle income group taxpayers, as the effective tax rate would be lesser in case of taxpayers falling under the lower tax rate.


Listed equity shares or units of equity-oriented funds held for more than a year, would be taxed after allowing 100% of capital gains as notional deduction.
In the case of non-equity shares or non equity-oriented mutual funds, period of holding will be considered from the end of the financial year in which it is acquired, where as the holding period is calculated from the date of purchase of investments, under the existing tax laws.


A snapshot of some of the key positive, negative and neutral proposals from a tax saving perspective under the DTC, is given below:

Positive    

An additional deduction of . 50,000 is available for life insurance, tuition fees for children and health insurance premium

Neutral    

Contribution to employee provident fund, PPF, superannuation fund, pension schemes are subject to deduction with a maximum ceiling of . 1 lakh
   Continuance of NIL tax on capital gains from sale of equity shares/equity-oriented units held for more than a year


   Continuation of EEE method of taxation

Negative    

The following investments will not be eligible for tax saving – ELSS, national savings certificate, five-year bank fixed deposits, Senior Citizens' Savings Scheme, post-office time-deposits, principal component of home loan repayment, contribution to long term infrastructure bonds


   In the case of non-equity shares or non equity-oriented mutual funds, period of holding will be considered from the end of the financial year in which they are acquired


To conclude, diversification always reduces risk and may increase returns, too. So, one could balance his/her portfolio and maintain a fair balance of investments in both government and private securities. The focus for investors will need to move towards investments that provide for a "real" wealth accumulation and not only a tax savings play. Let's keep our fingers crossed for the DTC to be implemented by April 2012 as it will provide more clarity and a long-term view on the investment horizons. 

 

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Invest in Tax Saving Mutual Funds ( ELSS Mutual Funds ) to upto Rs 1 lakh and Save tax under Section 80C.

 

Invest Tax Saving Mutual Funds Online

Tax Saving Mutual Funds Online

These links can be used to Purchase Mutual Funds Online that are regular also (Investment, non-tax saving)

 

Download Tax Saving Mutual Fund Application Forms from all AMCs

Download Tax Saving Mutual Fund Applications

 

These Application Forms can be used for buying regular mutual funds also

 

Some of the best Tax Saving Mutual Funds available ( ELSS Mutual Funds )

  1. HDFC TaxSaver
  2. ICICI Prudential Tax Plan
  3. DSP BlackRock Tax Saver Fund
  4. Birla Sun Life Tax Relief '96
  5. Reliance Tax Saver (ELSS) Fund
  6. IDFC Tax Advantage (ELSS) Fund
  7. SBI Magnum Tax Gain Scheme 1993
  8. Sundaram Tax Saver

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Application form for Tax Saving Infrastructure Bond and more information

Current open Infra Bond Application form

 

Submit filled up application    Collection canter near you

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