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Welcome

to
Tax & Investment Planning Seminar
Income Slab Income Tax Rates
Upto Rs 1,50,000
No Surcharge NIL
Rs 1,50,001 - Rs 2,50,000
No Surcharge
10% of the amount
exceeding
Rs 1,00,000
Above Rs 2,50,000
10% Surcharge
Rs 5,000 + 20% of
the amount
exceeding
Rs 1,50,000
Options
Maximum
amount
Tax Saving Lock-in Period Returns Tax on Returns
Option under section
80CCC
LIC Jeevan Suraksha Rs 10,000 10% to 33% Term of the policy 5 to 6% Applicable rate
Options under section 88
Equity Linked Saving
Scheme (ELSS)
Rs 10,000
3 Years > 10% 10%
Mutual Fund Pension Plan Rs 70,000 Till the age of 58 yrs > 8% 10%
Infrastructure Bonds Rs 1,00,000 3 Years 6.75 % to 7% Applicable rate
Public Provident Fund
(PPF)
Rs 70,000
6 years minimum
8 % compunded
yearly Tax Free
National Saving Certificate
(NSC)
Rs 70,000
6 years minimum
8% compounded
half yearly Applicable rate
ULIP of UTI Rs 70,000 10 or 15 years > 6 % Applicable rate
LIC premiums Rs 70,000 Term of the policy > 6 % Tax Free
Return of Principal of
Housing Loan
Rs 20,000
N/A N/A N/A
Maximum amount eligible
for tax relief under section
88 and 80CCC.
Rs 1,10,000
15% or 20%
COMPARISON BETWEEN VARIOUS TAX SAVING OPTIONS
Section 88
100,000/=
Rs. 30,000/=
Infrastructure bond
LIC, PPF, CPF, and
pension plan..etc-40K
40,000/=
ELSS-10K
Repayment of Housing
loan principal-20K
Other Deductions
Section 80 CCC: Jeevan Suraksha
upto Rs. 10,000/=
Section 80 D : Upto Rs. 10,000/= towards
mediclaim
Section DD: Handicapped dependant expenses
upto Rs. 40000/=
Section 80 DDB: Medical expenses towards
chronic disease - upto Rs. 40,000/=
Section 24 (I) Upto Rs 1,50,000/- paid towards
interest on housing loan is
deductible from taxable income.
Recommendation

Make a house - dont just live in it.
Myths:
Insurance is just another tax saving instrument.
I do not need an insurance now. May be later...
Why wait for 30 years? - let me take a policy for 15
years (or may be 10).
Insurance
The Facts:
Lower the age, lower the premium, - higher the age
higher the premium.
As we get older - Health becomes a major impediment to
getting high insurance cover.
Longer the duration of policy - lesser is the premium.

A THIEF CALLED INFLATION
2020
104
960
286
290
310

Items 1980 2001
TOOTHPASTE 4.05 19
LPG GAS 26.25 250
MASALA DOSA 1.5 15
PETROL 7.9 32
MOVIE TICKET 5 50


Inflation .The silent killer!
Present cost of living RS. 20,000 p.m

30 yrs from now Rs.3,83,887 p.m.

Retire today Rs. 20 lacs @ 12%

Retire 30 yrs from now Rs.3.83 crores
Value Of Re. 1 Invested In 1980
Apr-80Oct-82Apr-85Oct-87Apr-90Oct-92Apr-95Oct-97
0
10
20
30
40
(Rs.)
Rs. 33.52
Rs. 4.81
Rs. 11.21
Stocks
Co. Deposits
Bank Deposits
Period - April 1980 to December 1997
Value Of Re. 1 After Taxes
(Rs.)
Rs. 13.80
Rs. 3.00
Rs. 5.44
Stocks
Co. Deposits
Bank Deposits
Apr-80 Oct-82 Apr-85 Oct-87 Apr-90 Oct-92 Apr-95 Oct-97
0
5
10
15
Period - April 1980 to December 1997
(Rs.)
Rs. 3.16
Re. 0.68
Rs. 1.24
Stocks
Co. Deposits
Bank Deposits
Apr-80Oct-82Apr-85Oct-87Apr-90Oct-92Apr-95Oct-97
0
2
4
Period - April 1980 to December 1997
Value Of Re. 1 After Taxes & Inflation
Value Post-tax Post tax & Inflation
Bank 4.81 3.00 0.68
Co. Deposit 11.21 5.44 1.28
Equity 33.50 13.80 3.18
Post inflation & Taxes
Recap - value of 1 Rupee in 17 years.
EQUITIES ARE THE BEST LONG TERM BET
% OF STUDI ED PERI OD I N WHI CH
56%
63%
86%
37%
14%
44%
1 year 3 year 5 year
Other
investment
outperformed
Stocks
outperformed
Source : RBI Report on Currency and Finance (1997-98)
BSE Sensitive Index of Equity Prices - BSE
Equities are the best long term bet
Investment avenues
9.19%
7.62%
9.74%
14.47%
20.16%
Inflation Gold Bank FD Co. FD Equities
Carry out extensive research and identify
the right share/company.
Identify a reliable broker.
Track your investment regularly.
How do we invest in equities or
Company Fixed Deposits?
Time is money
MUTUAL FUND
AS AN ENTITY - IT IS A TRUST
AS A CONCEPT - IT IS A SERVICE
AS A FUNCTION - IT IS INVESTMENT MANAGEMENT
What Is A Mutual Fund?

It is an investment company through
which an investor can pool his
money with other investors who have
a similar objective.
Mutual Funds:
A Packaged Product
Diversification
Liquidity
Professional
Management
Convenience
Tax Benefits
Mutual Funds & Tax Benefits
INCOME TAX
BENEFITS
CAPITAL GAINS
BENEFITS
Section 112

Section 88
Section 88 (2)
Bank F.D. Vs.Mutual Funds
Section 112
PTR -Rs.7000
Tax @ 30%
Returns - Rs.10000
Bank Fi xed Deposi ts
PTR -Rs.9000
Tax @ 10%
PTR -Rs.9400
Rs.3000 @ 20%
Indexati on @ 7%
Returns - Rs.10000
Mutual Funds
Amount i nvested Rs.100000
RISK Vs RETURNS
RETURN
Time
RISK
BALANCED FUND
DIVERSIFIED
EQUITY
SECTOR
INCOME FUND
BANK FD
EQUITY
Mutual Fund - The Top Scorer
FDs FI Bonds Open-ended
Mutual Funds
Accessibility Low Low High
Tenor Fixed (Medium) Fixed (Long) No Lock-in
Min. Investment Rs. 1000 Rs. 5000 Rs. 500
Tax Benefits None 80L 80L , 112

Liquidity Low Very Low Very High
Convenience Medium Tedious Very High
Transparency None None Very High

What Is Wrong With The Way We Save?
Over 50% of our household savings are invested in
assets that are
poor inflation fighters
not tax efficient.

Our saving habits are not disciplined and
systematic in approach

We face the possibility of outliving our savings.
5% 10% 15% 20% 25%
EFFECT OF COMPOUNDING
(Re. 1 invested for 30 years)

Rs. 4
Rs. 17
Rs. 67
Rs. 234
Rs. 808
SB
LIC
PPF
NSC
Bk FD
COM
FD
BUSINESS
OR EQUITY
Invest Early
Anu starts investing at 25 years age
Invests Rs. 5000 monthly for 10 years
Total Investment : Rs. 6 lakhs
Prakash starts investing at 35 years age
Invests Rs. 5000 monthly for 25 years
Total Investment : Rs. 15 lakhs
Who has more money at the age of 60?
BOTH ARE OF
SAME AGE
Invest Early
It costs Prakash Rs. 3.1 crores to wait 10 years
Anu has Rs. 4.6 crores Prakash has Rs. 1.5 crores
At the age of 60.
Assumed 15% p.a. compounded annually
START EARLY; SAVE REGULARLY
Every Year Counts
* Return of 15% p.a.
7,643,653
330,000
10,133,456
350,000
Saves from age 25 to 60 Saves from age 27 to 60 Saves from age 30 to 60
Savings Returns *
300,000
4,999,569
Rs. 10000/= p.a. or Rs.833.33 p.m.
Identify Objectives
Harness the power of compounding
Start early
Focus long-term - Stay invested
Be aware of the effects of inflation
& taxes
Diversify
Strategy To Smart Investing
SUMMARY
Banks effectively destroy purchasing power.
Manage salary pro-actively and get that raise in
salary.
Insure adequately - 5 times annual gross.
Have liquidity in Income Funds.
Use all products - judiciously and maximize your
wealth.
Be disciplined.

MUTUAL FUNDS
LIFE INSURANCE
GENERAL INSURANCE
PRIMARY AND SECONDARY MARKET OPERATIONS
RBI BONDS, POST OFFICE DEPOSITS, NSC
54EA INVESTMENTS
HOUSING LOANS (IDBI BANK)
REAL ESTATE (BUYING AND SELLING OF PROPERTY)
INVESTMENT OPTIONS

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