Issued by NHAI, REC, PFC, IRFC. Eligible for tax exemption under Section 85 (erstwhile 54EC) of the Income Tax Act. Lock-in period: 5 years.
Government of India bonds with interest linked to prevailing rates. Reviewed every 6 months. Minimum investment: ₹1,000.
Safe long-term options backed directly by the Government of India. Designed for risk-averse investors.
| RBI (Govt of India - GoI) Floating Interest Savings (Taxable) Bonds 2020 | Click Here |
| Rural Electrification Corporation Ltd (REC) Capital Gain Bond | Click Here |
| Indian Railways Finance Corporation Ltd. (IRFC) Capital Gain Bond | Click Here |
| Power Finance Corporation Ltd. (PFC) Capital Gain Bond | Click Here |
| National Highways Authority of India (NHAI) Capital Gain Bond | Click Here |
| Housing & Urban Development Corporation Ltd (HUDCO) Capital Gain Bond | Click Here |
Capital Gain Bonds 85 (erstwhile 54EC) are government-backed bonds that allow you to save tax on long-term capital gains with a 5-year lock-in.
The lock-in period is 5 years, and premature withdrawal is not allowed.
RBI Bonds are government-backed with floating interest rates, while FDs offer fixed rates from banks or NBFCs.
Most 85 (erstwhile 54EC) Capital Gain Bonds are not available to NRIs, but some RBI and GoI bonds may be eligible.
Yes, interest earned on bonds is taxable, though Capital Gain Bonds provide tax exemption on the invested capital gains.