Thursday, December 27, 2007

Tax Savings Products, INSURANCE

Terms of investments

Premium: Fixed amount is payable as premium every year Returns: In case of traditional policies, bonus is declared at the end of each year, usually in the range of 5% of sum assured. In case of unit-linked policies, returns are linked to market returns.

Availability

Eligibility: Individuals

Available at: Insurance companies

Tax benefits

IT Section applicable: 80C

Limit on investment: Upto Rs 1 lakh for life insurance policies and Rs 10,000 for pension policies

Conditions: Sum assured must be at least 5 times of annual premium

Death benefits: Tax free

Maturity proceeds: Tax free after 3 years if above condition is fulfilled

Liquidity

Premature withdrawal: In case of traditional policies, premature surrender value is very high. In case of unit-linked policies, tax-free withdrawals can be made after 3 policy years.

Loan: Loans against policy available

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