Fixed Deposits are one of the oldest and most common methods of investing. When it comes to assured returns, choosing the right type of savings scheme makes all the difference. Fixed Deposits let you make the most of value-added benefits as you create wealth at low risk.

Fixed Deposits in companies that earn a fixed rate of return over a period of time are called Company Fixed Deposits.

* Types of Companies offering Fixed Deposits

* Financial Institutions

* Non-Banking Finance Companies (NBFCs)

* Manufacturing Companies

* Housing Finance Companies

* Government Companies &

* You can also go for Fixed Deposits with Banks.
54 EC BONDS

Capital Gain be saved Under Sec 54EC or Sec 54F, if the land or property sold is non agriculture. We deal in such bonds which qualify for Sec 54EC Bonds.

* Tax can be saved under Section 54 EC by investing in bonds

* Tax can be saved under Section 54 F by investment in New residential house

* Not deducting any Tax at Source ( NO TDS)
To claim Section 54 EC following conditions is to be satisfied.

* Long Term Capital Asset Long term assets means any capital asset held by assessee for more than 3 Years.

* If assesee has sold the Long term capital asset during the previous year and made a long term capital gain then he can invest money of capital gain in Capital gain bonds and can save tax on long term capital gain.

* Assessee here means all type of assessees,like individual,firm company etc.

* Amount to be invested in bonds is only capital gain not net consideration received on sale of long term capital asset

* Amount exempted under this section will be amount of capital gain or amount invested in capital gain bond which ever is lower maximum up to 50Lakh(see note below)

* These Bonds Maturity Period is Three years

* Capital gain bonds eligible under this section are now can be issued only by REC or NABARD

* Bonds can not be pledged ,sold transfer before completion of three year from purchase of bonds ,and in case its transferred then amount capital gain exempted on investment in these bonds will be made taxable in that previous year as Long term capital gain .

* Amount of capital gain should be invested in Capital gain bond within 6 Month from date of transfer/sale of capital asset .
Bonds     Interest Rate(%)     Int Frequency     Term     Min Amt Rs
REC-54EC     6%     Annualy     3-Yrs     10000
NHAI-54EC     6%     Annualy     3-Yrs     10000
8% TAXABLE BONDS
ICICI,HDFC, UTI & SBI     8%     Half Year/Cum     6-Yrs     10000
DEBENTURE

A type of debt instrument that is not -secured by physical asset or collateral. Debentures are backed only by the general creditworthiness and reputation of the issuer. Both corporations and governments frequently issue this type of bond in order to secure capital. Like other types of bonds, debentures are documented in an indenture.

Debentures have no collateral. Bond buyers generally purchase debentures based on the belief that the bond issuer is unlikely to default on the repayment. An example of a government debenture would be any government-issued Treasury bond (T-bond) or Treasury bill (T-bill). T-bonds and T-bills are generally considered risk free because governments, at worst, can print off more money or raise taxes to pay these type of debts

A debenture is a document that either creates a debt or acknowledges it, and it is a debt without collateral. In corporate finance, the term is used for a medium- to long-term debt instrument used by large companies to borrow money. In some countries the term is used interchangeably with bond, loan stock or note.

A debenture is thus like a certificate of loan or a loan bond evidencing the fact that the company is liable to pay a specified amount with interest and although the money raised by the debentures becomes a part of the company's capital structure, it does not become share capital. Senior debentures get paid before subordinate debentures, and there are varying rates of risk and payoff for these categories.
There are two types of debentures:

Convertible debentures, which are convertible bonds or bonds that can be converted into equity shares of the issuing company after a predetermined period of time. "Convertibility" is a feature that corporations may add to the bonds they issue to make them more attractive to buyers. In other words, it is a special feature that a corporate bond may carry. As a result of the advantage a buyer gets from the ability to convert, convertible bonds typically have lower interest rates than non-convertible corporate bonds.

Non-convertible debentures, which are simply regular debentures, cannot be converted into equity shares of the liable company. They are debentures without the convertibility feature attached to them. As a result, they usually carry higher interest rates than their convertible counterparts.

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