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 Tax Free Returns
 
While comparing the returns of any instrument one need to understand the impact of tax & post tax returns. One should know whether the interest earned on the instrument is tax-free or taxable. If taxable is it subject to TDS ? some may conveniently consider No TDS means Tax-Free, but in fact it is responsibility of assess to take this income into consideration while computing tax on his/her total income.
Tax-Free Income.(Residents)

• Dividends declared by Mutual Funds.
• Interest Received on Tax Free Bonds.
• Interest earned in PPF a/c.
• Maturity Proceeds of Life Insurance Policy.
• Survival Benefit Paid on Life Insurance Policy.
• Long-Term Capital Gain Tax arising from sale of units of Equity mutual Funds.
• Commutation received under pension policy.
• Amount received by nominee as death claim from life insurance company.
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