PPF
Government‑backed long‑term savings with tax‑efficient treatment under the old regime, lock‑in and partial withdrawal rules.
Investment Instruments
Common savings and tax‑linked vehicles
ELSS
Equity‑linked savings mutual funds with a statutory lock‑in; potential for market‑linked returns alongside tax benefits under the old regime.
ULIP
Hybrid product combining insurance and investment; tax benefits and maturity taxability depend on premium thresholds and rules.
Sukanya Samriddhi Yojana
Government scheme for the girl child offering attractive interest and tax benefits; restricted withdrawals for education/marriage as per rules.
Tax Saving FD
Fixed deposits with a lock‑in period that qualify for deduction under the old regime; interest is taxable on accrual basis.
NSC
Small savings instrument with interest accrued and compounded; interest may be taxable while qualifying for reinvestment benefits per rules.
NPS Tier 1 & Tier 2
National Pension System accounts with different withdrawal flexibility and tax treatment; Tier 1 is primary retirement corpus, Tier 2 is voluntary.