http://www.livemint.com/articles/2010/02/14213249/EF221E66-D7BD-4545-8AB6-28E731AE720CArtVPF

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WEIGH YOUR OPTIONS

Here’s a comparison of L&T Finance non-convertible debentures (NCD) with other debt instruments.

L&T Finance NCD

Bank FD

Company FD

Interest rate/returns in % (per annum)

8.5 (annual interest), 8.4 (semi-annual interest)

6.25-7.25

Liquidity

Listed on NSE and BSE

Yes

Exit load/premature penalty

Nil2

Interest loss penalty + 1% penalty3

Around 1%

Minimum investment (Rs)

10,000

500-10,000

Tenure (years)

3

Tax on Interest /dividend income

8-12

Long-term bond fund

Market-linked1

Post Office Monthly Income Scheme

Government of India bond

8

8

After 1 year

No

Up to 0.5%, if withdrawn before 6 months

2% if withdrawn between 1year and 3 years; 1% before 6 years

NA

10,000

5,000

1,500

1,000

3

3

Open-ended

6

6

Income tax rates

Income tax rates

Income tax rates

14.163% dividend distribution tax

Income tax rates

Income tax rates

Tax on principal

Nil

Nil

Nil

10.30% long-term capital gains tax if withdrawn after a year

Nil

Nil

Credit rating

AA+

NR

Government of India backed

Government of India backed

Depends on 1-2 days after applying for a withdrawal the company

Nil, but principal Not Rated to and interest up AAA to Rs1 lakh is insured4

1Debt funds invest their corpuses in debt markets and thus get affected by market volatility; 2selling of NCDs on stock exchanges will happen at market price. Therefore, yields may get hit; 3interest loss 4on account of stringent Reserve Bank of

penalty means you get interest applicable only for the number of days you stay invested. Some banks don't levy penalty and some waive penalty at their discretion; India guidelines, investments beyond Rs1 lakh are also perceived to be safe. Banks are perceived to be safer; FD: fixed deposit; NR: not required; NA: not applicable; NSE: National Stock Exchange; BSE: Bombay Stock Exchange Source: Mint research


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