15th Edition

TAX PLANNING GUIDE

SAVINGS
TAXES

For the Financial Year 2012-13

YOUR GUIDE TO TAX EFFICIENT LIVING

Tax Planning Guide::Your Guide to Tax Efficient Living

Proper tax planning is the basic duty of every person, which should be carried out religiously. Basically, there are three steps in the tax planning exercise. You need not consult an Income Tax Practitioner or a Chartered Accountant for this matter. In fact, you can do it yourself. These three steps of tax planning are:

Calculate your Taxable Income for the Financial Year (from April 1 to March 31) from all sources such as salary /pension, interest etc. Calculate tax payable on Annual Taxable Income using a simple tax rate table, given on the next page. After you have calculated the amount of your tax liability, you have two options to choose from: a. Pay your tax (no tax planning is required) b. Minimize your tax through Prudent Tax Planning.

Most people should and do choose Option b. Here, you have to compare the advantages of several tax saving schemes and depending upon your age, social liabilities, tax slab and personal preferences, decide on the right mix of investments/insurance plans, which shall reduce your tax liability to Zero or to the Minimum possible. You may consult your Financial Planner for distributing your savings in various tax saving schemes. The following rates are applicable for computing tax liability for the current Financial Year ending on March 31, 2013, i.e. Assessment Year 2013-14.

::A Bajaj Capital Publication::

Tax Planning Guide::Your Guide to Tax Efficient Living

For Individuals below 60 years of age (born after April 1, 1953) and HUFs
Net Income Range Up to Rs. 2,00,000 Rs. 2,00,001 to Rs. 5,00,000 Rs 5,00,001 to Rs 10,00,000 Above Rs. 1000000 Income Tax Nil 10% of income above Rs. 2,00,000 Rs. 30,000 + 20% of the income above Rs. 5,00,000 Rs. 1,30,000 + 30% of income above Rs. 10,00,000 Plus Education Cess Nil 3% of income tax 3% of income tax 3% of income tax

For a Resident Senior Citizen (who is 60 years or more at any time during the current Financial Year 2012-13 but not more than 80 years on 31st March 2013 (born after April 1,1933 and before March 31,1953) Net Income Range Up to Rs. 2,50,000 Rs.2,50,001 to Rs.5,00,000 Rs. 5,00,001 to Rs. 10,00,000 Above Rs 1000000 Income Tax Nil 10% of the income above Rs. 2,50,000 Rs 25000 + 20% of the income above Rs. 5,00,000 Rs.125000 + 30% of the income above Rs.10,00,000 Plus Education Cess Nil 3% of income tax 3% of income tax 3% of income tax

For a Resident Super Senior Citizen ( who is 80 years or more at any time during 2012-13 (born before April 1, 1933)
Net Income Range Up to Rs. 5,00,000 Rs. 5,00,001 to Rs. 10,00,000 Above Rs 10,00,000 Income Tax Nil 20% of the income above Rs. 5,00,000 Rs.100000 + 30% of the income above Rs.10,00,000 Plus Education Cess Nil 3% of income tax 3% of income tax

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TAX LIABILITY

Taxable income

For Senior Citizens( >60 but <80 For Super Senior yrs ) For Individual(<60 yrs) Citizens( >80 yrs) Income Ed Total Income Ed Total Income Ed Total tax Cess tax Cess tax Cess 200000 NIL NIL NIL NIL NIL NIL NIL NIL NIL 250000 5000 150 5150 NIL NIL NIL NIL NIL NIL 300000 10000 300 10300 5000 150 5150 NIL NIL NIL 500000 30000 900 30900 25000 750 25750 NIL NIL NIL 800000 90000 2700 92700 85000 2550 87550 60000 1800 61800 1000000 130000 3900 133900 125000 3750 128750 100000 3000 103000 1500000 280000 8400 288400 275000 8250 283250 250000 7500 257500

Filing of Income Tax Return 1. Filing of income tax return is compulsory for all individuals whose gross annual income exceeds the maximum amount which is not chargeable to income tax i.e. Rs. 2,50,000 for Senior Citizens, Rs. 5,00,000 for Super Senior Citizens and Rs. 2,00,000 for other individuals and HUFs. 2. The last date of filing income tax return for individuals is July 31, with one exception covered in point 3 below. 3. Where accounts of the assessee are required to be audited under any law , the last date for filing the return is September 30. 4. If income tax return is filed after the due date,a penalty of Rs. 5,000/- will be levied. Tax Free Incomes The following incomes are completely exempt from income tax without any upper limit. 1. Interest on PPF/GPF/EPF. 2. Interest on GOI/other approved tax free bonds. 3. Dividends on Shares and on Mutual Funds. 4. Any sum received under a life insurance policy (including the sum allocated by way of bonus on such policy) either on death of the insured or on maturity of life insurance plan. However, in case of life insurance policies issued after March 31, 2004, exemption on maturity payment u/s 10(10D) is available only if the premium paid in any year does not exceed 20% of the sum assured. This provision has been further amended from current financial year and now maturity proceeds from Life Insurance Plan will be exempt from Income Tax only when the annual premium paid is not higher than 10% of sum assured. This is applicable to policies issued on or after 1st April 2012. 5. Interest on savings bank account in a post office.(Exempt up to Rs 3,500 in an individual account and Rs 7,000 in a joint account under section 10 (15) (i) ) 6. Long term capital gain on sale of shares and equity mutual funds if the security transaction tax is paid/imposed on such transactions.

Dividend Income Dividend income from companies /equity-oriented Mutual Funds is completely exempt in the hands of investors. Dividend is also tax-free in the hands of investors in case of debtoriented Mutual Fund schemes. Gift Tax: Gift tax was abolished with effect from October 1, 1998. The gifts are no longer taxable in the hands of donor or donee. However, with effect from September 1, 2004, any gift received by an individual or HUF will be included in taxable income, provided the amount of gift exceeds Rs 50,000. However, gifts received from any of the following will continue to remain tax free: 1. Spouse 2. Brother or sister 3. Brother or sister of the spouse 4. Brother or sister of either of the parents of the individual 5. Any lineal ascendant or descendant of the individual 6. Any lineal ascendant or descendant of the spouse of the individual 7. Spouse of the person referred to in (2) or (6) Also, gifts received on the occasion of marriage or under a will by way of inheritance are also tax free Computation of Gross Taxable Income As per Income Tax , Income of a Person is Computed under the following 5 Heads : 1. Income from Salaries 2. Income from House Properties 3. Profit & Gains of Business & Profession 4. Capital Gains 5. Income from Other Sources Now we will discuss in detail about the taxability of these sources of income. 1. Salary or Pension Income Salaried employees are issued a certificate of tax deducted at source from salary income by their employers in Form No. 16. It also gives the Net Taxable Salary figure. 2. Income from House Property If the property is self occupied then the Income from House Property is treated as NIL. If any loan is taken for the purchase of the property then the amount paid towards interest upto a maximum of Rs.1,50,000/- is deducted from taxable income. In case property is given on rent,then we have to find out the A Annual Rental Income B From this deduct Property Tax/Municipal tax if any paid by the owner. C From balance amount deduct 30% towards repairs & maintenaince D From the residual figure deduct the amount of interest paid on loan taken for the purchase of the property.(upto 1,50,000) E The resultant figure is the Income from House Property.

3. Profit from Business / profession Income as arrived on the basis of Profit & Loss A/c 4. Income from Other Sources Interest Income from the following sources is also required to be included in the Gross Taxable Income: 1. Interest on company deposits. 2. Interest on debentures/bonds. 3. Interest on savings bank account/ fixed deposits with banks. 4. Interest on post office savings schemes like MIS, NSC, Time Deposit etc. 5. Interest on private loans given to relatives, friends or any other entity. 6. Interest on government securities. Tax Deduction at Source (TDS) Interest payments by companies on Fixed Deposits . Income tax is deducted @10% in case the interest exceeds Rs 5,000 in a financial year. Interest payments by Financial Institutions /Banks. Income Tax is deducted @10% in case the interest amount exceeds Rs. 10,000 in a financial year. Interest payments by Post office on notified deposit scheme with post office, i.e., Senior Citizen Savings Scheme,2004 Income Tax is deducted @10% in case the interest amount exceeds Rs. 10,000 in a financial year. Interest payments by Housing Finance Companies /Banks . Income tax is deducted @10% in case the interest exceeds Rs. 10,000 in a financial year . NOTE: 1) TDS rate is 10 per cent (no surcharge, education cess, etc.).If the recipient does not furnish his PAN to the deductor, tax will be deducted at the rate of 20 per cent. 2) Deduction of income tax at source can be avoided by filing Form 15G in duplicate (15 H for senior citizens). However, such forms can be submitted only by individuals whose total income in the financial year is expected to be below the maximum amount not chargeable to tax. 5. Capital Gains Capital gain arises when certain assets like property (plot or a built up commercial / residential unit) or shares/mutual fund units/bonds etc are sold for a profit. The treatment of capital gains is slightly different from other sources of income as listed above. It mainly depends upon whether the capital gain (profit on sale) is short term or long term. 5A. Short Term Capital Gain Capital gain is considered to be short term if immovable property is sold /transferred within three years of acquisition. Similarly, if shares or other financial securities such as mutual fund units are sold within one year of purchase, the profit earned is treated as

short term capital gain. Short term capital gain is included in the gross taxable income like other sources of income and normal rates of tax apply, which depend on the gross taxable income from all sources including short term capital gains. With effect from October 1, 2004, the only exception is short term capital gains from sale of equity shares or units of equity oriented mutual fund schemes. In this case, short term capital gains are taxed at a flat rate of 15% plus education cess, irrespective of the tax slab on other sources of income, provided securities transaction tax is paid on such sale. 5B. Long Term Capital Gain If immovable property is sold after three years of purchase, or financial securities such as shares, deep discount bonds, units of open - ended or close - ended schemes of mutual funds are disposed of (sold/redeemed/transferred) after holding the same for more than twelve months, then the gain is considered to be long term capital gain. With effect from October 1, 2004, long term capital gain on transfer of listed shares/units of equity oriented mutual funds schemes has been exempted from tax, provided securities transaction tax has been paid on such sale. For assets other than listed shares/units of equity oriented mutual fund schemes, tax is payable in respect of long term capital gains at a flat rate of 20% and the amount of gain has to be adjusted for inflation. This inflation adjustment is known as indexation benefit. Every year the Government of India announces inflation adjustment rate for the purpose of long term capital gain. A detailed chart is given below:

Financial Year 1981-82 1982-83 1983-84 1984-85 1985-86 1986-87 1987-88 1988-89 1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-2000 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13

Cost Inflation Indexation 100 109 116 125 133 140 150 161 172 182 199 223 244 259 281 305 331 351 389 406 426 447 463 480 497 519 551 582 632 711 785 852

Long-Term Capital Gains arising from sale/ transfer of bonds and debt securities (including units of debt-oriented mutual fund schemes) Long-Term Capital Gains tax in respect of bonds and debt securities is payable at a flat rate of 10% plus education cess of the capital gains amount. But it should be noted that this lower rate of tax @ 10% plus education cess will be applicable in respect of such bonds and debt securities, which are listed on any recognized stock exchange and also for units of debt-oriented mutual fund schemes. However, there is an option to avail the indexation benefits, but in that case tax will have to be paid at the normal Long-Term Capital Gain tax rate of 20% plus education cess. But how do you choose between the two options - pay capital gain tax @ 20% plus education cess with indexation benefit or @ 10% plus education cess without indexation benefit? We can make this choice clearer with the help of an example. Example 1: Mr Singhal had invested Rs. 2,00,000 in a Bond Fund (debt-oriented Mutual fund Scheme ) on March 20, 2010. He redeemed his investment on September 15, 2012 and received redemption proceeds of Rs 2,75,000. Thus, Mr. Singhal has earned a Long Term Capital Gain of Rs 75,000. He has an option to pay tax @ 10% of the capital gain amount i.e Rs 7,500 plus education cess. On the other hand, he can consider the second option of claiming indexation benefit. In that case, the current value of his investment with indexation benefit will be: 852 ( CII of 2012-13) Rs.2,00,000 X ______________________________ 632 (CII of 2009-10 )

= 2,69,620

In this case, the Long-Term Capital Gain amount is Rs (2,75,000-2,69,620) = Rs. 5,380 on which he is required to pay capital gains tax of Rs 1,076 only @ 20% Plus education cess. Thus, through the above example, we can see that the second option is better for Mr. Singhal, as he needs to pay only Rs 1,076 Plus education cess as Long-Term capital gains Tax on Rs 75,000 of gain amount. Section 54 EC In order to save capital gain tax, the total amount of Long -Term Capital Gain (after availing indexation benefit) has to be invested in any of the following two schemes specified under section 54EC (upto Rs.50 lakhs only): 1. Bonds issued by Rural Electrification Board (REC) 2. Bonds Issued by NHAI (National Highways Authority of India) NOTE: These bonds have a minimum lock-in period of three years. If 100% capital gain amount is invested in the above-mentioned bonds, 100% tax is saved. Similarly, if 60% of capital gain amount is invested, in that case only 60 % of capital gain tax will be saved and on the balance 40% tax has to be paid.

Points to Ponder: In case of sale/ transfer of residential house, the same must have been held for at least three years. Only in that case, the gain (profit on sale) shall be considered as Long-Term Capital Gain. Tax on Long Term Capital Gain can also be saved by buying another house within a period of two years from the date of sale or by constructing a new residential house within three years of sale. Example 2: Mr. Subramaniam bought a flat for Rs 10,00,000 in June 1998. He sold this flat in September 2012 for a net consideration of Rs 30,00,000. Income tax payable on capital gain of Rs 20,00,000 earned by him shall be as follows: Adjustment of purchase price: Purchase Price x (Cost inflation index in the year of sale/ cost inflation index in the year of purchase) 10,00,000 x (852/351) = 24,27,350 Thus, Mr. Subramaniam has earned a Long Term capital gain of Rs 5,72,650 (Rs. 30,00,000-Rs. 24,27,350). Now, if he decides to pay tax, he has to pay 20% of Rs 572650 (i.e Rs 1,14,530) along with education cess. Alternatively, he can save this tax liability by investing Rs 5,72,650 in either of the capital gain bonds as explained while discussing section 54EC Important point to note: 1. Short Term Capital Loss can be set off against any capital gain, whether Short Term or Long Term. 2. However, Long Term Capital Loss can only be set off against Long-term Capital Gain. 3. Unabsorbed Short-Term Capital Loss can be carried forward for eight years. 4. Similarly, unabsorbed Long Term Capital Loss can also be carried forward for eight years and can be set off only against Long Term Capital Gain. Deductions from Taxable Income: Deduction under section 80C This new section was introduced from the Financial Year 2005-06. Under this section, a deduction of up to Rs. 1,00,000 is allowed from Taxable Income in respect of investments made in some specified schemes. Specified Investment Schemes u/s 80C and u/s 80CCC (1)1. Life Insurance Premiums ( in case of life insurance policies issued after March 31, 2004, exemption on maturity payment u/s 10(10D) is available only if the premium paid in any year does not exceed 20% of the sum assured. The above provisions has been amended with effect from the assessment year 2013-14 to reduce the threshold of premium payable to 10 per cent of the actual sum assured from 20 per cent of the actual capital sum assured .(Applicable only in case of policies issued on or after April 1,2012) 2. Employees Contributions to Employees Provident Fund/GPF 3. Public Provident Fund (Maximum Rs.1,00,000/- in a year)

4. 5. 6. 7. 8.

9. 10. 11. 12. 13. 14.

NSC (National Savings Certificates) Unit Linked Insurance Plan (ULIP) Repayment of Housing Loan (Principal) Equity Linked Savings Scheme (ELSS) of Mutual Funds Tuition Fees including admission fees or college fees paid for full-time education of any two children of the assessee (Any development fees or donation or payment of a similar nature shall not be eligible for deduction). Interest accrued in respect of NSC VIII issue. Pension scheme of LIC of India or any other insurance company. Fixed Deposit with Banks having a lock-in period of 5 Years Amount deposited under Post Office Senior Citizens Scheme. (Current Rate of interest is 9% P.A.) Amount deposited in Five Year Time Deposit Scheme in Post Office Amount deposited in the NABARD (Rural Development Bonds of NABARD)

Notes: 1. There are no sectoral caps on investment in the new section and the assessee is free to invest Rs. 1,00,000 in any one or more of the specified instruments. 2. Amount invested in these instruments would be allowed as deduction irrespective of the fact whether (or not) such investment is made out of income chargeable to tax. 3. Section 80C deduction is allowed irrespective of the assessees income level. Even persons with taxable income above Rs. 10,00,000 can avail the benefit of section 80C. Please note that because the deduction is allowed from taxable income, the exact savings in tax will depend upon the tax slab of the individual. Thus, a person in the 30% tax slab can save income tax up to Rs. 30,900 ( Tax plus education cess ) by investing Rs. 1,00,000 in the specified schemes u/s 80C. Deduction under section 80CCF. No deduction will be available under section 80CCF from the assessment year 2013-14. This section has been withdrawn/discontinued. Deduction under section 80CCG. (In respect of investments made under approved equity saving scheme by a resident individual assessee) Section 80CCG has been introduced with effect from the assessment year 2013-14. Conditions-Deduction under this section is available only if the following conditions are satisfied a) b) c) d) Gross total income does not exceed Rs. 10 Lacs. Assessee has acquired listed shares in accordance with a notified scheme. The assessee is a new retail investor as specified in the above notified scheme. The investment is locked in for a period of 3 years from tha date of purchase in accordance with the above scheme.

Amount of deduction- The amount of deduction is 50% of amount invested in notified equity shares provided all the above conditions are satisfied. However, the amount of deduction under this section cannot be more than Rs. 25,000.If any deduction is claimed by a taxpayer under section 80CCG in any year, he shall not be entitled for any deduction under this section for any subsequent year. (As on the date of printing of this Tax Planning Guideno such scheme has been notified.) Deduction under section 80D. Under this section, deduction of up to Rs 40,000 can be claimed in respect of premium paid by any mode other than cash* towards health insurance policy of various General Insurance companies like Apollo Munichs easy health and optima plus(top up plan),Max Bupa health companion ,Star Healths Senior Citizen-Red Carpet etc.. Such premium can be paid towards health insurance of spouse, parents as well as dependent children. as per following table:
Individual taxpayer, his/her spouse, and Dependent Children Rs. 15000 Additional Deduction for parents of the Individual Whether dependent or not Rs. 15000

On whose life health Insurance Policy is taken General Deduction (including payment on account of preventive health check-up of self, Spouse, dependent Children and parents Up to Rs 5000/Aditional Deduction if one of the Insured is Senior Citizen (60 year of Age) Total

Total 30000

5000

5000

10000

20000

20000

40000

* Payment should be made by any mode other than cash. However payment on account of preventive health check up can be made by any mode (including cash). Accordingly a person who falls in the 30% tax bracket can save income tax up to Rs 12,360/- ( Tax plus education cess ) by paying Rs 40,000/- as premium for Health Insurance policy in a year.

Deduction under section 80TTA Section 80TTA has been introduced with effect from the assessment year 2013-14. It provides a maximum deduction up to Rs.10,000 to an assessee ( being an individual or a HUF) in respect of any income by way of interest on Saving Accounts with Banks/Post Office. Deduction under section 24(b) Under this section, interest on borrowed capital for the purpose of house purchase or construction is deductible from taxable income up to Rs. 1,50,000 with some conditions to be fulfilled.

An Example of Prudent Tax Planning Mr Abhay, 35, a manager in a software company, earns an annual salary income of Rs. 12,90,000/-. He has existing investments of Rs 2 lacs in 8% GOI Bonds and Rs 2 lacs in 6.5% Tax-Free Bonds. He has also taken housing loan. In the F.Y. 2012-13, he shall pay a total sum of Rs 1,20,000/- towards the refund of Housing Loan and the break-up will be Rs 10,000/- as principal and Rs 1,10,000/- as Interest. His contribution to PF has been Rs 20,600/-. He also has earned Rs 18,500/- from interest of his Savings Bank Account. He visits his Financial Planner at Bajaj Capital Investment Centre for tax planning. His Financial Planner at Bajaj Capital Investment Centre suggests the following: 1. 2. 3. 4. Contribution to a Ulip Plan (Birla Classic Life) for Retirement with a premium of Rs 20,000/Contribution to a Child Plan (Kotak AIP) for Childs education with a premium of Rs 20,000/SIP Contribution into Reliance Tax Saver (ELSS Fund) worth Rs 3,000/ monthly Contribution into Apollo Munich's( Health Insurance) worth Rs 15,000/-

Particulars Salary Income from other sources (Interest on Taxable GOI Bonds) Interest Income from Savings Bank Account Taxable Income LESS: 1. Deduction u/s 24(b) Interest on Housing Loan 2. Deduction u/s 80C and 80CCC(1) Ulip Plan (Birla Classic Life) Child Plan (Kotak AIP) Contribution to PF Housing Loan Repayment Mutual Fund Investment into Reliance Tax Saver (ELSS Fund)
Restricted to

Amount 1290000 16000 18500 1324500

110000 20000 20000 20600 10000 36000 1,06,600

100000

4. Deduction u/s 80TTA Intrest Income from saving bank Account

Restricted to

18500 10000 15000 235000 1089500 0 30000 100000 26850 156850 4706 161556

4. Deduction u/s 80D Apollo Munich's( Health Insurance) TOTAL DEDUCTION Net Taxable Income Income Tax Liability: 0-2,00,000 2,00,001-5,00,000 @ 10% 5,00,001-10,00,000 @ 20% 10,00,001-10,89,500 @ 30% Total Income Tax Education Cess @ 3% Total Income Tax payable by Mr. Abhay

The total tax liability of Mr. Abhay without Tax Planning investments under section 80C and 80D is Rs. 1,98,636 (tax-Rs 1,92,850, education cess Rs. 5,786) The tax liability after investments under section 80C, and 80D is reduced to Rs. 1,61,556. Hence, Mr. Abhay has saved Rs 37,080 in taxes (Rs.1,98,636-Rs. 1,61,556) and also has secured his future by Planning for his retirement and children eduction etc.

Example of Prudent Investment cum Tax Planning for a Just retired person. Professor Ramesh Kumar retired at the age of 65 years as Dean of a University on April 1, 2012 after a long and rich academic career. He received total retirement benefits amounting to Rs.35.5 lacs, including Provident Fund, Gratuity, Leave encashment etc. Prof.Kumar is entitled to a life long monthly pension of Rs.15,000/-. Also he has a PPF Account where the accumulated balance is Rs.7 lacs. Besides, 15 years ago he bought a mediclaim plan covering himself, his wife and he is regularly paying health insurance premium of Rs.20,000/- per annum, to New India Assurance Company Ltd. Just after retirement, Prof. Kumar consults his Financial Planner at Bajaj Capital and decides to invest his retirement benefits of Rs.35.5 lacs as per details given below:.

Name of the Scheme

a) 10% Fixed Deposit with his Bank b) Post office MIS

Amount
1700000 450000 250000 600000 40000 60000 20000 100000 330000 3550000

Investment in Templeton India short term income plan Equity Mutual Funds ( Dividend Option) Contribution toPPF Account Systematic Investment Plan (SIP) in ELSS scheme (HDFC Tax Saver) @ Rs.5000/- per month. g) Premium of Mediclaim h) Balance in Post Office Saving Bank a/c Balance left in Saving Bank a/c with his bank for day - to i) - day needs and Emergency purpose
c) d) e) f)

Tax liability of Prof. Ramesh Kumar for Financial Year 1st April 2012 to 31st March 2013 will be computed as under:-

Particulars
Pension ( 15000 x 12 ) Intrest Income on 10% Fixed Deposit from Bank Intrest Income on Post office MIS Dividend from Templeton India short term income plan (Assuming annual return to be 6% per annum) Dividene @ 10% from Equity Mutual Funds Intrest on PPF Account (Intrest @ 8.8% on 740000/-) Intrest on post office Saving Bank a/c Balance left in Saving Bank a/c with his bank for day to day needs and Emergency purpose @ 4% pa Total :

Total Tax free Income Income

180000 170000 38250

Taxable Income
180000 170000 38250

15000 60000 65120 4000

15000 60000 65120 3500

500

13200 545570

143620

13200 401950

Computation of Taxable Income

Total taxable Income

Amount(Rs.) Amount(Rs.) 401950 100000 20000 10000 130000 271950

Less: Deduction u/s 80 C (for contribution to PPF & ELSS) Deduction u/s 80D (Mediclaim premium) Deduction u/s 80TTA ( Intrest on saving bank account upto Rs.10000/-) Total Deduction from taxable income Net Taxable Income
Calculation of Income Tax:First 2,50,000/Balance 21950/-@ 10% Add: Education Cess @ 3% Total Tax payble

2195 66 2261

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Thus, Prof. Kumar has to pay total tax of Rs.2,261/- only on his Total Income of Rs 5,41,820/- with the help of prudent planning rendered by the Financial Planner at Bajaj Capital. Important Note: 1. Out of the total retirement benefits of Rs.35.5 lacs, Rs.21.50 lacs have been invested in fixed income interest bearing safe investment schemes to ensure regular flow of assured income. 2. An amount of Rs 6.00 lacs has been invested in Mutual Funds to ensure proper Asset Allocation, 3. An amount of Rs.2.50 lacs is invested in short term scheme of Mutual Fund to ensure a) Liquidity b) Tax free dividend. 4. Rs.60,000/- is invested in ELSS scheme through SIP a) To save tax u/s 80 C b) To reap the benefits of stock market by disciplined investments. 5. Return from investment in ELSS Scheme can be received either as dividend or as long term capital gain after 3 years. Dividend as well as long term capital gains from ELSS scheme are exempt from income tax. Please remember that there is a lock-in of 3 years in ELSS Scheme. Also investments in ELSS Schemes are subject to market risks. Conclusion: Every citizen has a fundamental right to avail all the tax incentives provided by the government. Therefore, through prudent tax planning, not only is the income tax liability reduced, but also a better future is ensured due to compulsory savings in highly safe government schemes. We sincerely advise all our readers and clients to plan their investments in such a way that the post-tax yield is the highest possible keeping in view the basic parameters of safety and liquidity. Disclaimer: Bajaj Capital Limited (BCL) has taken due care and caution in compilation and presenting factually correct data contained hereinabove. While BCL has made every effort to ensure that the information /data being provided is accurate, BCL does not guarantee the accuracy, adequacy or completeness of any data/information in the guide and the same is meant for the use of the recipient and not for circulation. Readers are advised to satisfy themselves about the merits and details of each investment scheme before taking any investment decision. BCL does not hold themselves liable for any consequences, legal or otherwise, arising out of use of any such information / data and further states that it has no financial liability whatsoever to the recipient /readers of this guide. BCL nor any of its directors /employees /representatives accept any liability for any direct or consequential loss arising from the use of the information/data contained in the guide or any information/data generated from the guide .Any dispute arising in future shall be, subject to the exclusive jurisdiction of court(s) at Delhi.

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DELHI ZONE
Corporate & Regional office (Delhi & North) Nehru Place: Bajaj House, 97, Nehru Place, New Delhi - 110 019 Ph: 41693000 Call Centre: 011 - 39881010 CENTRAL DELHI Connaught Place: United India Life Building, F-Block, Connaught Place, New Delhi 110001. Ph.: 41790444 (30 Lines), 23356158, 41790400 Rajendra Place: 9, Ground Floor, Rajendra Bhawan, Rajendra Place (Opp. Rachna Cinema), New Delhi-110008 Ph:64640938, 25734989, 41538597 NORTH DELHI Ashok Vihar: Shop no. 15, Ground Floor, Deep Cinema Complex, Ashok Vihar,Phase-I, Delhi -110052 Ph: 64640908, 27461651 Pitampura: DDA Shop No. 4, FD Market(DDA), Near Madhuban Chowk, Pitampura, Delhi110088 Ph: 64640933, 27312742, 27315056 EAST DELHI Patparganj: DDA Shop No. 24, Ground Floor, Rama Krishna Market, No.1, I. P. Extension, Patparganj ,Delhi-110092 Ph. 64640931, 22233120, Karkardooma: G-14, Sachdeva Tower, Plot No.17, Community Center, Near HDFC Bank, Karkardooma, New Delhi110092 Ph: 011-64736909 and 011-42420905.

Ph: 42730057/ 58, 64640915 Gurgaon-122001. Ph. 01246468101, 4062590 Janakpuri: Shop No 11 & 12, 7-A Janakpuri Dist. Centre (Opp. Noida-Sec-29: A-2, First Floor, Janakpuri Transport Authority), Brahmputra Commercial New Delhi - 110058. Ph: Complex, Near Union Bank 64736912, 64640917, ATM, Sec. 29, Noida-201301 25552675 Ph: 0120- 6494075, 2451496, 2450100 Kirti Nagar: Shop No. 3, Ground Floor, B-5, Tagore Market (Near Noida-Sec-41: C-20, C Block Metro Pillar no.338), Kirti Market, Sector-41, NoidaNagar,New Delhi-110015 Ph: 201301. Ph:0120-4340111, 25113659, 25117531, 6494077 64736922 Faridabad: 5R/1 Ground Floor, Paschim Vihar: G-8&9, Ground B.K. Chowk, Near HDFC Bank, Floor, Bhanot Tower, A-Block NIT Faridabad - 121001 Ph: Opp. Jawala Heri Market, 0129 -6466566, 6466564, Paschim Vihar, New Delhi4035241 110063. Ph: 64640929, Ghaziabad: G-5 & 6, Ansals 64736947, 25265909 Satyam Building, Raj Nagar, SOUTH DELHI District Centre, GhaziabadBhikaji Cama Place: 112, 1st 201002, Floor, Ansal Chamber-1, Bhikaji Ph: 0120-2822407,0120Cama Place, New Delhi-110066 2824330. Ph: 26164343, 26188644, Vaishali: Shop No. 4, 1st Floor, 64736916 Lajwanti Plaza, Sector-4, Main Defence Colony: F-1, Ist floor, BMarket, Vaishali, 87, Defence colony, New Delhi- Ghaziabad.(u.p.) 110024. Ph: 64736930, Ph:(0120)4349460-61, 64640912 341553182 6494072, 6493212 Yusuf Sarai: 18, DDA Market,Commercial Complex, Yusuf Sarai, New Delhi-110016 Ph: 41841143, 26863789, 26523166 Kalkaji: N-10, Upper Ground, Kalkaji, New Delhi-110019 Ph: 26223507, 64736914, 64640919 NORTH ZONE Sonepat: Ground Flr, Opp. Old Civil Hospital, Railway Road ,Sonepat-131001 Ph: 0130- 6451297, 6451256 PUNJAB Chandigarh: SCO 341 - 342, First Floor, Sector 35B, Chandigarh 160036. Ph: 0172-6451612 13

Vasant Kunj: 15 LGF Central Market Masoodpur Vasant Kunj Ludhiana: Ground Floor, SCO137, Feroze Gandhi Market, New Delhi-110070 Tel No: Ludhiana-144001. Ph:016126897632, 26136319 6451629-30 WEST DELHI NATIONAL CAPITAL REGION Dwarka: F-4, HL Square, Above MADHYA PRADESH ICICI Bank , Plot No. 6, Sector-5, Gurgaon: Sec 14, 102, AKD Bhopal: Shop No. 6 & 7, First Tower, Upper Ground Floor, Dwarka, New Delhi 110075 Floor, Jyoti Cinema Complex, Near HUDA Office, Sector-14,
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Tax Planning Guide::Your Guide to Tax Efficient Living

Bajaj Capital Network

M.P. Nagar, Zone 1, Bhopal462011 Ph: 0755- 4229297, 6459550 UTTAR PRADESH Agra: Shop No.-110, Ground Floor, Block No. 27/2/4, Sanjay Palace, Near Hotel Panchrattan Agra-282002. Ph: 05626457307-8, 4000953, 2521448

Ajmer Tower, Kutchery Road, Ajmer-305001 Ph: 0145-6451231 - 32 Jaipur: G-3, Anukampa Tower, Opp. Sangam Tower, Church Road (M. I. Road) Jaipur302001, Ph: 01416503342/43

65991667 / 68. Dadar: Shop no 5 ,Abdul Kadar Jilani Bldg ,Gokhale Road , Opp. .Portguese Church, Dadar (W), Mumbai - 400028. Ph no. 022 65991669 / 70.

Ghatkopar(E): Off no 8, Nand Ashish Bldg, R B Mehta Marg, UTTARANCHAL Ghatkopar (E) Mumbai Dehradun: 15, Rohini Plaza, 11-E 400077. Ph no. 022 Rajpur Road, DehradunAllahabad: Shop No. F-5 Indira 65991671 / 65210115. Bhawan, Civil Lines, Allahabad- 248001. Ph: 0135-6452648 Sion: Shop no 3, Chaman 49 211001, House Co-operative Hsg. Ph: 0532-6452481 Society, Plot no 34,Beside IDBI 82,09335147089 WEST ZONE Bank Atm, Sion (E), Mumbai Regional Office: Agr Bldg., Kanpur: 106, Ratan Esquire, 400022. Ph no. 022 Ground Floor, 7/9 Oak Lane, 14/144, Chunni Ganj, Kanpur 64518004 / 65991677. 208001. Ph: 0512- 6451763 Fort , Mumbai - 400023.Ph no.022 66376999 Tardeo: Shop no 3 , 5th Floor , 64 Call Center : 60000006 Tardeo, A C Market ,Mumbai Lucknow Hazratganj: 5, 400034. Ph no. 022 Corporate Office: Unit no - 941 , Commerce House, Habibullah PH 64534950 / 64534954. Bldg no 9 , 4th Floor , Thane: Room no.5, Above Compound, 11, M.G. Marg, Solitaire Corporate Park , Khandelwal Sweets ,Opp. Hazratganj, Lucknow- 226001 Ph: 0522-6565568, 4039500 - Andheri Kurla Road , Chakala , Thane Railway Station , Andheri (E) , Mumbai Gokhale Road ,Thane (W) 15 400093.,Ph no 022 Lucknow 400601. Ph no.022 40099999. 65991678 / 79 . Gomti Nagar: C-204, UGF, Sahara Andheri (W): B-126, Laram Plaza, Patrakar Puram, Gomti Nerul: Shop no 1 , Dhara Shopping Center, Opp.Platform Complex , Plot no. 3&4 , Sec Nagar Lucknow 226010, Ph: no.6, Andheri (W) Mumbai 0522-4060909, 44 , Seawoods , Nerul , Navi 6566423,3049300/3049301 400058. Ph no. 022 Mumbai 400706 . Ph no. 65210112 / 65210116. 022 65991674 / 75. Meerut: G-43, Ganga Plaza, Bhayandar: Rashesh Bldg , Shop MAHARASHTRA Near Begum Bridge, Meerut no 11 ,1st Floor, Near Maxus Nagpur: Block no 8 , Ground Cantt -250001 Ph: 0121Mall150 ft Road , Bhayandar Floor , Parijat Apartment 6451510 11, 2666293 (W), Thane - 401104. ,Beside Sai Mandir, Chatrapati Varanasi: D-58/53-54, 1st Floor, Ph no.022 65991662 / 73 Square , Wardha Road , Shiva Complex, Rath Yatra Nagpur 440015. Ph no. Borivali: Shop no .1, Shantinath 0712- 6450161/6450153 Crossing, Varanasi 221010 Apt .Opp.Star Apt , S V Road , Ph: 0542-6451059 60, Boravali (W), MUMBAI Nashik: G-18 & 19 , Suyojit 2361122 400092 . Ph no 65991664 / Sankul , Tilak Wadi , 65. Gorakhpur: AD Tower, Ground Sharanpur Road , Nashik Floor, Bank Road, Gorakhpur422002. Ph no. 0253 Chembur: Room no 1, Gr Floor, 273001.Ph:9935523688, 6629011 / 14. Sunil Sadan , Opp. Grand 0551-6453025 Central Restaurant M.D.S. Pune Subhash Nagar: Shop No.6, Marg , Chembur (E) , Mumbai Sanas Plaza, 1302, Subhash RAJASTHAN Ajmer: Ground Flr, Shop No-12, 400071. Ph no.022
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Bajaj Capital Network

Nagar, Bazirao Road, Pune 411002. Ph no.020 65009460 / 62. Pune Bhandarkar Road: Suyash Plaza, Office No.08 , 3rd Floor, Opp Yes Bank Bhandarkar Road , Nr.Kamala Nehru Park, Pune 411004.Ph no. 020-65009463 / 67 Goa: F 2 , 1st Floor, Alfran Plaza, Near Don Bosco School, Panaji, Goa - 403001 Ph no. 0832 2222930. GUJARAT Ahmedabad : 2-L Akik Opp Lions Hall, Mithakhali Six Road,Near Nalanda Hotel, Ellisbridge, Ahmedabad-380006 Ph no. 079 - 30072783/84 , 65419400 , 64500170 / 74. Rajkot: 205, Metro Plaza, 2nd Floor, Near Ratnam Hospital, Janasata Chowk,Rajkot360001. Ph no. 02816450135-36. Surat: Sy- 2 /1931, 1st Floor,Vishwakarma Chambers, Opp.Vishwakarma Mandir , Majura Gate, Surat-395002. Ph no. 0261 6450298 / 6450422 Vadodara: 106 -107 , 1st Floor, Siddharth Complex, R.C.Dutt Road,Alkapuri, Vadodara 390005. Ph no. 0265 6450181 / 82.

Adyar: K.R. BUILDINGS, 12, L.B. Coimbatore: No. 575, D.B. Road, First Floor, R.S. Puram, Rd, Adyar, Chennai - 20. Ph : Coimbatore-641 002. 23451232, 23451233 Ph: 0422 - 2540257 / Anna Nagar: W.111, First Floor, 2555565 / 2555566 3rd Avenue, Anna Nagar, Karur: Chella Chambers 1st Chennai - 600 040. Floor, #74, Covai Road, Karur Ph : 23451243, 23451244 639002. Ph : 04324 - 241415 / Mylapore: Bajaj Capital Ltd. 241416 Ground Floor, No. 185/2, New No. 246 Royapettah High Road Madurai: Suriya Towers, No.5, First Floor, 272/273, Good (OPP : Naihaa Showroom) Mylapor,Chennai 600 004 Tel : Shed Street, Madurai - 625 001. Ph : 0452-2345863 / 84 044 23451241/242 T. Nagar: Bridge Port, New No. 29, Old No. 12, Burkit Rd, T.Nagar, Chennai-17. Ph : 23451230, 23451231 Thiruchirapalli: Swati Arcade, 73/1-f, 1st Floor, Salai Road, Thillai Nagar, Thiruchirapalli620 018. Ph: 0431 - 2763744 / 2763844

Nanganallur: Shop No. 4, Plot No. 3, 29th Street, Nanganallur, Salem: No.22, Swarnambigai Chennai-61. Plaza Omalur Main Road, Ph: 23451228, 22247046 Salem-636 009. Ph : 04272440700 / 2441180 Ashok Nagar: Shop No. 4, Trinity Complex, No.110, 4th Avenue, Tirunelveli: Shop No. 1, First Ashok Nagar, Chennai - 83. Floor, K.S. Arcade, Near Ph : 23451286, 23451287 Byepass Roundana, Tirunelveli - 627 003. Velachery: Shop No.5, Ground Ph : 0462 - 2500432, 33 Floor, Vikas Plaza, 37/C, Velachery, Tambaram Road, KERALA NETWORK Chennai - 42. Kochi: Bajaj Capital Limited, FPh : 22434994, 22430129 2, 1st Floor, N.J.K Thripthy Building, Opp. to Medical Trust Kottivakkam: 1/575, East Coast Hospital, S.A.Road, Rd, Kottivakkam, Chennai - 600 Valanjambalam, Cochin - 682 041. 016 Ph: 0484-2370053, 56 & Ph : 23451284/23451285 59 Pondicherry: No. 127/A, 100 Feet Street, Nadesan Towers, First Floor, Natesan Nagar, Pondicherry - 605 001. Ph : 0413 - 2201316 / 2201092 TAMIL NADU NETWORK Zonal Office Coimbatore: 1371-A, Trichy Road, (Opp. Stanes Motor) Coimbatore-641 018. Ph: 0422 - 2364656, 2364600, 2364626 Thiruvananthapuram: Edamala Plaza, TC 14/999, Vellayambalam Road, Vazahuthacadu, Sasthamangalam Post, Thiruvananthapuram - 695 010. Ph : 0471-2735112 / 2735250 Kottayam: Skyline Citadel Building, Ground Floor, Kanjikuzhy, K.K.Road, Kottayam-686 004.
::A Bajaj Capital Publication::

SOUTH ZONE
Corporate Office: Wellington Plaza, IIIrd Floor, 90, Anna Salai, Chennai-600 002. Ph : 23451234, Fax : 2345 1222 Anna Salai: No. 19, Wellington Plaza, Ground Floor, 90, Anna Salai, Chennai-600 002. Ph : 23451207, 23457303

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Bajaj Capital Network

3rd Floor, Opp. KFC Restaurant, Main Road, Himayathnagar, Palakkad: S.S. Complex, 1st Hyderabad-500 029. Ph : 040 Floor, College Road, Palakkad- 44555555 678 001. Ph : 0491-2545355 / 2545579 Ameerpet: Shop No. 4, Ground Floor, Swarnajayanthi Complex KARNATAKA NETWORK (HUDA) Ameerpet, HyderabadZonal Office: Unit 104-107, First 500 016. Ph: 040-23737518, Floor, A Wing, Mittal Towers, 23757519 M.G. Road, Bangalore - 560 001. Ph : 25594999 Call Secunderabad: Shop No. 10 First Centre : 39881010 Floor, Minverva Complex, 94, S.D. Road, Secunderabad-500 Malleshwaram: No. 197, 003, Ph: 040-27721033, Sampige Rd, Near 11th Cross, 27720725 (AboveKarnataka Bank) Malleshwaram, Bangalore- 3. Kukatpally: Plot No. 263, 2nd Ph : 080-23564156 / 57 Floor, Over HDFC Bank,Vivekananda Nagar, MG Road - Direct Branch: Unit No. Kukatpally, Hyderabad-500072. 111, 1st Floor, A Wing, Mittal Ph : 040 - 23067677, Towers, M.G. Road, Bangalore - 23068788. 560 001. Ph : 080-25559273 / 74 ANDHRA PRADESH NETWORK Vijayawada: Kalyan Complex, 39Indira Nagar: No. 803, 9A Main 1-89, 1st Floor, Temple Street, Road, Ist Stage, Indira Nagar M.G. Road, Labbipet, Bangalore - 560 038. Ph : 080- Vijayawada - 10. Ph : 086625202657 / 658 / 656 / 659 2492245 / 35 Rajaji Nagar: 293/1, 17th Main Road D, IIIrd Block, Rajaji Nagar, Bangalore-10. Ph : 08023387896, 23357360 Visakhapatnam: No. 10-1-125, First Floor, Asilmetta Junction Beside Prasad Labs, Visakhapatnam-530 003. Ph : 0891-2505957, 2506292

Tel : 0481-6452249 / 51

Salt Lake Sec-I: BF-192, Sec-I, Salt Lake, Kolkata- 700064. Ph: 64578627, 64578628, 64578629 Salt Lake Sec-V: Plot No. IX-16, Block EP & GP, Sec-V, Salt Lake, Kolkata- 700091, Ph: 64578555, 64578556 South Kolkata: 1st Floor, 4 Jatin Bagchi Road, Kolkata-700029. Ph: 64578548, 64578549, 64578550 Ezra Street: 9, Ezra Street, Kolkata-700001. Ph: 64578545, 64578547, 40688079 R N Mukherjee Rd: Martin Burn House, Ground Floor, Room No. 15, 1, R N Mukherjee Road Kolkata-700001. Ph: 64578554 Howrah: 14/6 Mackenzie Lane, Bagadia Cottages, Howrah711101, Ph: 6460 2157,64510189 VIP Road: Ground Floor, Shop No. 9, Shreeram Nagar, Teghoria, V I P Road, Kolkata700052 Ph: 64578625,64578543 Garia: C-36, Lakshmi Narayan Colony, Po: Naktala, PS. Jadavpur, Kolkata-700047. Ph: 64578626, 9230768187 WEST BENGAL Siliguri: 3rd Floor, Jatin Das Sarani (Near Jewel Club), Ashram Para, Siliguri, Darjeeling -734001, Ph: 9641831375, 0353 6450308,9233500590 Durgapur: Bajaj Capital Ltd.,4/4 Bengal Ambuja, City Centre,Durgapur 713216, Cell Ph 9474052422, Land Ph - 0343-6450153 ,03436450132
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Jaya Nagar: No.4, Lakshmi Mansion, 81/B,8th Main Road, Opp. Food World, 3rd Block, EAST ZONE Jaya Nagar, Bangalore -11. Wealth Management Centre & Ph : 080-22449643/ Regional office: 10C, Hungerford 22459388 Street,Ground Floor, Kolkata 700017 Ph.: 4003-4039, 3029 Koramangala: No.5, 80ft Road, 5200 Fax: 4006 2572 1st Block, 1st Floor, Koramangala, Bangalore 560 Client Care East: 033034. Tel : 080 - 25635596 / 97 44400444, 9330037275, 64578546, Lords Vth Floor : Mangalore: Essel Towers , Shop 507, Lords Building, 5th Floor, No. BS4, Bunts Hostel Circle, 7/1, Lord Sinha Road, KolkataMangalore -03. Ph : 0824 700071, Ph: 64578532 - 41 2014004 / 2014005 Call Centre: 6457-8529, 64578535,6543-0435 HYDERABAD NETWORK Zonal Office: #3-6-522, 2nd & KOLKATA
::A Bajaj Capital Publication::

Tax Planning Guide::Your Guide to Tax Efficient Living

Bajaj Capital Network

JHARKHAND Jamshedpur: Meghdeep Building, 3rd Floor, Room No6, Q-Road, Beside South Park Hotel, Bistupur, Jamshedpur831001, Ph.: 0657 6457603, 0657 6457627 Dhanbad: Ozone Plaza, 1st Floor, 119/A,Bank More,Dhanbad Near Urmila Tower, Dhanbad - 826001, Phone : 9474052422 ,9204799896

Main Road, Berhampur, Orissa E-mail: abhishekkum@bajajcapital.com 760002, Ph: 9338646900 ,0680-6450128
WEALTH CAF WEALTH MANAGEMENT CENTRE Mr. Dheeraj Nigam/ Mr. Gaurav Chauhan, Bajaj House, 97 Nehru Place, New Delhi-110019, Ph: 011- 41693000 Email:dheerajn@bajajcapital.com/ gauravc@bajajcapital.com Mr. Anshul Saxena C-31, Malviya Nagar, Near HDFC Bank, New Delhi-110017, Ph: 01164640923,64736907, E-mail :anshulsa@bajajcapital.com Mr. Manish Sharma (Noida-Wealth Caf), 227, Second Floor, The Great India Place, Sector 38, Noida-201301, Ph. 0120-6457993 E-mail: manishsharma@bajajcapital.com Mr. Himanshu Maheshwari, B-201, Super Mart 1, DLF Phase IV, Gurgaon-122002, Ph: 01244252961-64/6468105, E-mail: himanshum@bajajcapital.com Mr. Gaurav Tiwari, Bajaj House, 97 Nehru Place, Ground Floor, New Delhi-110019, Ph: 01141693000 Email:gauravkti@bajajcapital.com

Mr. Partha Nath, Unit No. 941, 4th Floor, Building No. 9, Solitaire Corporate Park, Andheri-Kurla Road, Chakala, Andheri - East, BIHAR Mumbai - 400093, Ph: 022Patna: 107 - Ashiana Plaza, 40099999, Budha Marg, Patna 800001, mail:parthan@bajajcapital.com

Ph: 0612-2237951/52/53/54 Bhagalpur: 2nd Floor, Chandralok Complex, Near Ghantaghar, Bhagalpur812001, Ph: 9234300737,

Mr. B.J.Mozumder, 10 C Hunger Ford Street, Ground floor, Kolkata 700017, Ph. 033-30295200, Email: boiduryam@bajajcapital.com

ASSAM Guwahati Chandmari Br.: 1st Floor, Rohini Apartments, Chandmari, G.N.B. Road, Guwahati-781003 Ph: 9207047805, 9207047806

Mr. G D Sivakumar/R. Sekar, Wellington Plaza, No. 19, 3rd Floor, Begusarai: Hotel Blue Diamond, 90 Anna Salai, Chennai 600002, Near Alka Cinema, Opp. BRTS, Ph: 044-23451234, Begusarai- 851117. E-mail: Ph: 9204791317 gdsivakumar@bajajcapital.com/rs ekar@bajajcapital.com Mr. S Girijapathi, #3-6-522, 3rd & 4th Floor, Opp. KFC Restaurant, Main Road, Himayathnagar, Hyderabad-500029, Ph. 0404455555
E-mail: girijapathis@bajajcapital.com

TRIPURA Agartala: 1st Floor, Oriental Bank of Commerce, Near Rabindra Bhawan, west Agartala, Pin - 799001Tripura (West)-Ph: 9206044376, 9206044726 ORISSA Bhubaneswar: Plot No. 1/A, Ground Floor, Station Square, Kharvel Nagar, Bhubneswar 751001. Ph: 0674-6510271, 9861788095 ,9861178875 Berhampur: B-11, Sri Sai Complex, At-Gandhi Nagar
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Mr. Sanjeev Kumar Rai, Unit 104107, First Floor, A Wing Mittal Towers, M.G. Road, Bangalore560001, Ph. 080-25594999, E-mail: sanjeevkrai@bajajcapital.com Mr. Hari Kumar, F-2, 1st Floor, N.J.K Thripthy Building, Opp. to Medical Trust Hospital, S.A.Road, Valanjambalam, Cochin - 682 016 Ph: 0484-2370053, 56 & 59, Email: harik@bajajcapital.com Mr. Abhishek Kumar, 15, Lower ground floor, Centeral Market, Masoodpur, Vasant Kunj, New Delhi-110070, Ph. 011-26897632,
::A Bajaj Capital Publication::

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SMS: invest advice to 53636, Email: info@bajajcapital.com