Capital gain Bonds

 Lock-in of 3 years and non- transferable

 Bonds can be held in Demat /Physical Form

 RECL/p>

 NHAI

 100% risk free payment

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. Rural Electrification Corporation Limited (REC) & National Highways Authority of India (NHAI) are permitted to issue capital gains bonds under Section 54 EC.

The deposit placed by investors with companies for a fixed term carrying a prescribed rate of interest is called Company Fixed Deposit. Financial institutions and Non-Banking Finance Companies (NBFCs) also accept such deposits. Deposits thus mobilised are governed by the Companies Act under Section 58A.

Company Deposits

 Fixed returns

 No Capital Gain Tax

 Higher rate than Banks

 Minimum 6 Months Term