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ELSS Ideal Investment Avenues Agenda • About ELSS – Key Differentiation – Advantages ELSS – Comparison Why ELSS? Why Equities? Why India? Fund Manager Advantages Tax Planning Past Performance Current NFOs Summary About Us – Services • • • • • • • • • • About ELSS • An ELSS (Equity Linked Savings Scheme) is a mutual fund scheme that invests in equity & equity-related securities ELSS are also eligible investments under section 80C of Income Tax Act 1961, where the investments up to Rs.1 Lac* is eligible for deduction from your total income. Thus you can easily save up to Rs.33,660/- in taxes by investing in ELSS. • • ELSS have a lock-in period of three years. This allows the investors to benefit from the long term growth potential of equities. * For Financial Year 2006-07 ELSS – Key Differentiation ELSS is the only investment product that offers …. Twin Advantages • Equity Returns • Tax Benefits ELSS – A Comparison Instrument National Savings Certificate - NSC Public Provident Fund - PPF Expected Returns 8.16% 8.50% Lock-In Period 6 years Up to 15 years Mutual Fund ELSS Around 15%-20% 3 years Investment Avenue NSC PPF ELSS 1 Lac Returns 8.16% 8.50% 15.00% 3 End Value of Investment in Rs. Lac after - Years 6 1.60 1.63 2.31 8 1.87 1.92 3.06 10 2.19 2.26 4.05 15 3.24 3.40 8.14 20 4.80 5.11 16.37 1.27 1.28 1.52 Mutual Fund ELSS returns are the assumed returns dependent on the markets and are not guaranteed or assured Why ELSS? • ELSS offer the following advantages over traditional tax saving investments – Potential for higher returns – No limits on maximum investment amount – Lower Lock-in period Advantages of being a Mutual Fund scheme – Tax benefits as an Equity scheme … • Tax free dividends • No Long-term Capital Gains – Choice of AMCs & Schemes and also Options (growth / dividend / reinvestment) – Convenience / Flexibility of investing (Lump sum / SIP / Switch / STP) Why Equities? 10,000 9,000 8,000 7,000 6,000 5,000 4,000 3,000 2,000 1,000 0 1990- 1991- 1992- 1993- 1994- 1995- 1996- 1997- 1998- 1999- 2000- 2001- 2002- 2003- 2004- 200591 92 93 94 95 96 97 98 99 00 01 02 03 04 05 06 Equities (represented by Sensex) has outperformed all other asset classes … In past 27 years, BSE Sensex has delivered approx. 20% returns yearly Company Deposits Sensex Bank Deposits Inflation Gold Equities in the long term are not risky !!! India – Why Invest in Equities • 9% GDP growth makes India among the fastest growing economies in the world. India presents a fundamentals led growth story expected to keep the pace high for at least a few decades .. Indian companies today are very competitive – have growing costeffectiveness, a confident management, global outlook & plans, etc. The Profit growth rates are very encouraging & are expected to only continue As profits grow (between 15%-20%) the market would also grow at such a rate over long term since the prices always trail the profits. The market valuations are now fair and stocks are not overvalued. For a long-term investor, the opportunity to create wealth over time is great. • • • ELSS – Advantages to Fund Manager Tax Planning with ELSS You can save taxes up to Rs.33,660/- by investing the optimal amount in ELSS schemes till 31st March for the current F.Y. Taxable Income 150,000 Tax before Planning 5,100 ELSS Optimal Amt. 50,000 New Taxable Income 100,000 Tax After Planning 0 Savings 5,100 300,000 500,000 900,000 1,200,000 40,800 102,000 224,400 347,820 100,000 100,000 100,000 100,000 200,000 400,000 800,000 1,100,000 15,300 71,400 193,800 314,160 25,500 30,600 30,600 33,660 Past Performance ELSS Name Principal Personal Tax Saver Principal Tax Saving Fund Sundaram Taxsaver DWS Tax Saving Fund Escorts Tax Plan Kotak Tax Saver Fund 1 Year 83.05 81.64 72.21 70.52 69.85 67.84 2 Years 57.69 60.41 52.55 N.A 54.23 48.20 3 Years 50.79 57.40 55.35 N.A 50.61 N.A Canara Robeco equity TaxSaver Sahara Taxgain 97 Fund SBI Magnum Tax Gain Scheme 1993 66.82 64.91 61.86 47.93 42.90 50.67 52.07 47.03 67.57 Fidelity Tax Advantage Fund Franklin India Index Tax Fund Tata Tax Saving Fund Franklin Taxshield Fund UTI Equity Tax Saving Plan (ETSP) 59.25 56.20 55.83 55.66 51.17 N.A 46.08 37.43 41.11 34.44 N.A 44.03 42.24 45.47 N.A Tata Tax Advantage Fund - 1 Birla Sun Life Tax Relief 96 49.37 47.22 N.A 43.09 N.A 41.91 Reliance Tax Saver Fund Average Return under ELSS BSE Sensex S&P CNX Nifty (As on 14-DECEMBER-2007) 45.73 62.30 48.52 57.37 37.89 46.76 47.22 46.85 N.A 50.41 46.85 44.44 Mutual fund Investments are subjected to market risks. Please read the offer document carefully before investing. Past performance may or may not be repeated in future. ELSS: NFOs Name of Scheme SBI Tax Advantage Fund Series I NFO Dates Dec 03, 2007 - Mar 03, 2008 Theme A 10 year closed ended Equity Linked Savings Scheme 80-100% Equity and equity related instruments 0-20% Debt and money market instruments Reliance Equity Linked Saving Fund - Series I Dec 18, 2007 - Mar 17, 2008 A 10 year closed ended Equity Linked Savings Scheme 80-100% Equity and equity related instruments 0-20% Debt and money market instruments JM Tax Gain Fund Dec 24, 2007 - Mar 25, 2008 An open ended Equity Linked Savings Scheme 80-100% Equity and equity related instruments 0-20% Debt and money market instruments Summary • India is among the most attractive investment options. Don’t miss the bus !!! • Treat long-term wealth creation as a primary objective. Treat tax savings as additional / bonus. Invest before 31st March !!!! • About Us • • 1/2 Lines for Partner Profile … 1/2 Lines for Partner Profile … • We are a part of NJ Fundz Network, India’s leading advisors & distributors of mutual funds. NJ is a premium network of Financial Advisors. As a client of ours, you would have access to one of the best online investment accounts that are updated on a daily basis and would give you consolidated valuations & other reports for All Mutual Funds – All Schemes • About Us - Services Services Financial Planning Investment Advisory Portfolio Management Financial Product Distribution Investment Advisory Wealth Creation Regular Income Capital Protection Any Mix of Above Plan for Child Education Child Marriage Retirement Comprehensive Planning Happy Investing E-mail : Drashti.Investments@rediffmail.com

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