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Fixed deposit draws investors
The stock markets have dropped and interest rates are rising. And fixed
deposits (FD) have become the flavour of the month. In the recent months,
the stock markets had an edge over fixed deposits, because of the booming
stock indices.

Also, the government's saving schemes, especially the post office saving
schemes, had an edge over the FDs. However, the recent changes have again
brought investments in FDs into the limelight . The contributing factors
include the decision to give tax breaks in terms of coverage under Section
80C of the Income Tax Act. Another important factor has been the gradual
increase in the interest rates on FDs.

These deposits have been brought on par with the small savings schemes.
Investments in term deposits offering a tax deduction will have a lockin
period of five years. The government notification says that no term deposit
can be encashed before five years from the date of investment. The ceiling
on investments is Rs 1 lakh for tax deduction. The interest earned on these
deposits will attract tax either on an accrual basis or on receipt basis. If
the deposit is made with a joint holder, the tax benefit will be available
only to the first holder.

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Investors can include the option of fixed deposits to complete their
investments under Section 80C. In case of investments in National Savings
Certificates (NSC) the return is eight percent. The tenure is six years.
However, you can pledge the NSCs as collateral for a loan. The accrued
interest is considered as a further investment and hence, it is also
eligible for Section 80C benefits. The investments are totally secured in
nature. They constitute a medium term investment avenue. The income
generated in the form of accrued interest is taxable each year.

On the other hand, an investment in the Public Provident Fund (PPF) is for
long-term investors. The investment is totally secure. The interest is
exempt from tax. The deposits are exempt from wealth tax. The rate of return
here is not fixed for the entire duration of the investment, but is
announced regularly. The interest rate is revised by the government at
intervals. The interest rates could change in the middle of the investment
period. Further, the investment is for a fixed period of 15 years.

The tax aspect needs to be factored in. The interest income from fixed
deposits is fully taxable, without the benefit of any deduction in the hands
of the receiver. This means that for all those who come under the highest
tax bracket, the applicable rate will be 30 percent, plus cess.
Investors go for fixed deposits only if the interest rates are high enough.
FDs would have to still compete with these other investment avenues
available to investors. Investors have to consider interest rates, returns,
lock-in periods, liquidity and security, before taking an investment
decision .
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