| Objective of Investment | To save tax on capital gains arising from sale of assets like land, property etc. Investment to be done with 6 months of sale |
| Issuer (s) | REC Ltd | PFC Capital Gain | Indian Railway Finance Corporation Limited (IRFC) |
| Interest Rate | 5.00% p.a. taxable (w.e.f. August 1st, 2020) |
| Frequency of payment | Annual |
| Tenure | 5 years |
| Min. Investment Amount | Rs. 20,000 for REC,PFC and IRFC |
| Max. Investment Amount | Rs. 50 Lacs |
| TDS | No TDS on interest payable to Resident Investors |
| Credit Rating | AAA by CRISIL, CARE, ICRA & IRRPL |
| Open / Close Dates | Issue open; Closes on March 31st, 2023 |
| Delivery of Bonds | Client's demat a/c if application is being processed by NJ PSC. Client needs to mention his demat details on the application form. |