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Are you looking for a low-risk and tax-saving instrument to build your long-term corpus? India’s Public Provident Fund Scheme offers interest rates of up to 8.7% per annum. This makes it an ideal investment vehicle for those seeking financial security in the future. It is also one of the best and the proven ways to plan for retirement

In this guide, we’ll explain all the features, benefits and eligibility criteria associated with the PPF scheme. We will also see how to open an account, make contributions and withdrawals and any applicable taxes or charges. 

So if you’re ready to learn more about putting your money in a PPF, let’s get started!

Who is Eligible for a PPF account in India?

  • The Public Provident Fund (PPF) Scheme in India is available to all individuals who are either Indian citizens or non-resident Indians (NRIs). 
  • The scheme is open to anyone who has a valid permanent account number (PAN) issued by the Income Tax Department or other eligible entities. 
  • No other documents or proofs apart from the PAN card are required to open a PPF account.

How is Interest calculated?

The interest rate of the Public Provident Fund Scheme is decided by the Government of India on an annual basis. It currently stands at 8.7% per annum

The interest rate calculation is based on a simple interest method. It is credited for every financial year beginning on April 1st. 

Interest earned on the PPF is tax-free. This makes it an attractive option for investors who are looking to maximise their returns on investment.

How to Open a PPF Account?

Opening a Public Provident Fund account is easy and can be done in just a few steps. 

All individuals who meet the eligibility criteria outlined above are eligible to open an account with any authorised bank, post office or financial institution that offers PPF accounts.

Step 1

The first step in opening a PPF account is to fill out the prescribed application form. Submit it along with the required documents to the chosen bank, post office or financial institution.

Step 2

Once the application is approved, you will be required to make an initial deposit of Rs 500 (or more) into your PPF account.

Step 3

After that, you can choose to make deposits of any amount up to Rs 1.5 lakhs per financial year.

Contributions, Withdrawals and Taxes

Here is a breakdown of the contributions and withdrawals that can be done for a PPF account along with the taxes and charges associated with it

Contributions

  • Contributions to the PPF account can be made in any denomination. 
  • A minimum amount of Rs 500 must be deposited each financial year. The maximum annual limit is Rs 1.5 lakhs per person. 
  • Contributions can be made through cash, cheques, drafts or electronic transfer (NEFT/RTGS).

Withdrawals

  • Withdrawals from the PPF account are allowed from the seventh financial year onwards. 
  • A maximum of 50% of the balance at the end of fourth year (or preceding financial year) can be withdrawn in any one financial year. 
  • Partial withdrawals are also allowed twice in a block of five years and each withdrawal must be of a minimum value of Rs 500.

Taxes and Charges

  • The interest earned on the PPF account is exempt from Income Tax under Section 80C of the Income Tax Act, 1961. 
  • However, if you do not deposit the required amount during any financial year, interest will be calculated at a rate of 1% for every month of default.

Benefits of Public Provident Fund in India

India’s PPF scheme is one of the best options for a healthy retirement plan. Some of its benefits include:

Tax Exemptions

One of the most attractive benefits of investing in a public provident fund is that interest earned and returns are exempt from tax. 

This makes it an excellent option for those looking to build a corpus over the long-term. This helps them save on taxes while taking advantage of interest rates up to 8.7% per annum.

Tax Deductions available

Additionally, contributions made to the public provident fund are eligible for deductions under Section 80C of the Income Tax Act, 1961. The maximum limit is Rs 1.5 lakh in a financial year.

Easy accessibility of loans

Account holders also have the option of taking loans against their PPF account after 3 years from when it was opened. Loans can be taken for up to 25% of the balance at the end of the preceding year. However, interest charges will apply.

Portability

Finally, PPF accounts are also portable. Account holders can transfer them from one post office or bank branch to another without any hassle.

Conclusion

The Public Provident Fund Scheme is a great option for those looking to save on taxes while earning interest of up to 8.7% per annum. It offers tax exemptions and deductions, easy accessibility of loans, and portability from one post office or bank branch to another. 

With these attractive benefits in mind, it’s no wonder why the PPF scheme has become an increasingly popular choice among investors who are seeking long-term returns on their investments. 

Whether you’re just starting out with investing or already have some experience under your belt, the public provident fund could be a smart addition to your portfolio.