Neha Ambala me ek private company me kaam karti hai. Salary slip par EPF kat raha hai, uske CA bhai ne VPF ka suggestion diya, uske pita PPF me har saal ₹1.5 lakh jama karte hain, aur beti ke liye Sukanya Samriddhi khulwane ki baat chal rahi hai. Teen-chaar "tax-free" scheme, par sawal ek hi: ye sab sach me kitne tax-free hain, aur nayi tax regime me inka kya hoga? Is article me hum chaaron ko ek hi table me rakhkar dekhte hain.
Quick Summary
- PPF: ₹1.5 lakh/year tak, 15 saal, interest aur maturity tax-free
- EPF: salary se kata hua, interest tax-free lekin employee contribution ₹2.5 lakh/year se upar ke interest par tax
- VPF: EPF ka hi extra hissa, wahi rate, wahi ₹2.5 lakh wali cap
- SSY: sirf ladki ke liye, interest aur maturity tax-free
- Old regime me 80C se deduction milta hai (EEE). New regime me nahi milta, to ye sirf "EE" ban jata hai
- Rates sarkar ya EPFO badalte rehte hain, current rate official notification se dekhein
Chaaron Scheme Side-by-Side
| Pehlu | PPF | EPF | VPF | SSY |
|---|---|---|---|---|
| Kaun | Koi bhi resident individual | Salaried employee (EPF-covered) | EPF wale employee | Ladki (10 saal se kam age me khulta hai) |
| Yearly limit | ₹500 se ₹1.5 lakh | Aam taur par 12% of basic + DA | 12% ke upar ka voluntary hissa | ₹250 se ₹1.5 lakh |
| Tenure | 15 saal (5-5 saal me extend) | Retirement / naukri tak | EPF ke saath | 21 saal, deposit 15 saal tak |
| Rate kaun tay karta hai | Sarkar, quarterly notify | EPFO, saal me ek baar | EPF jaisa hi | Sarkar, quarterly notify |
| Interest tax | Exempt | Exempt (cap ke andar) | Exempt (cap ke andar) | Exempt |
| Maturity tax | Exempt | 5 saal service ke baad aam taur par exempt | EPF jaisa | Exempt |
| 80C deduction (old regime) | Haan | Employee ka hissa | Haan | Haan |
80C ki total limit ₹1.5 lakh hai aur ye sab milakar gini jaati hai. Yaani agar aapka EPF hi ₹1.2 lakh ho gaya, to PPF me ₹1.5 lakh daalne par bhi deduction ka fayda sirf bache hue ₹30,000 par milega. Is limit ke baare me aur options 80C se 80U deductions guide me hain.
New Regime Me EEE Ka Ek "E" Kam Ho Gaya
Inhe "EEE" (Exempt-Exempt-Exempt) kehte hain: contribution par deduction, interest tax-free aur maturity tax-free. New tax regime me Section 80C ki deduction nahi hoti, to pehla "E" chala jata hai. Baaki do faayde phir bhi rehte hain.
| Pehlu | Old regime | New regime |
|---|---|---|
| Contribution par 80C deduction | ₹1.5 lakh tak | Nahi milta |
| Interest tax | Tax-free (rules ke andar) | Tax-free (rules ke andar) |
| Maturity tax | Tax-free | Tax-free |
Isliye tax bachane ke liye PPF khulwana ab sirf old regime wale ko faayda deta hai. Baaki logon ke liye ye tax-free interest ka ek sarkari savings-option hai. Dono regimes ki tulna new vs old regime slabs guide me hai.
Worked Example 1: Old Regime Me ₹1.5 Lakh Ka PPF
Maan lijiye aap old regime me 30% slab me hain (cess ke saath 31.2%) aur 80C me aapka koi aur investment nahi hai. PPF me ₹1,50,000 daalne par taxable income ₹1,50,000 kam hogi aur tax ≈ ₹46,800 bachega (₹1,50,000 × 31.2%). New regime me wahi ₹1,50,000 daalne par tax me koi kami nahi hogi. Ye bachat tabhi milti hai jab aapka 80C limit pehle se EPF, home loan principal ya insurance premium se bhar na gaya ho.
Worked Example 2: Tax-free Rate Ka Taxable Barabar
Rate ko samajhne ke liye ek assumed rate lete hain: maan lijiye PPF 7.1% de raha hai (sirf example ke liye, current rate official notification se dekhein). Tax-equivalent yield = 7.1 ÷ (1 − tax rate).
| Aapka slab (cess ke saath) | Taxable FD ka barabari wala return |
|---|---|
| 30% (31.2%) | 7.1 ÷ 0.688 ≈ 10.32% |
| 10% (10.4%) | 7.1 ÷ 0.896 ≈ 7.92% |
Yaani high slab wale ke liye tax-free scheme ka asli faayda bahut bada hota hai, jabki kam slab wale ke liye kam. Lekin PPF ka paisa 15 saal ke liye lagbhag lock hota hai, isliye liquidity ka bhi hisaab rakhein.
VPF Ka Chhupa Hua ₹2.5 Lakh Wala Jaal
EPF me aapke apne yogdaan par interest tabhi tak tax-free hai jab tak saal bhar me employee ka total contribution (EPF plus VPF) ₹2.5 lakh se kam ya barabar ho. Jahan employer ka contribution nahi hai, wahan limit ₹5 lakh hai. Is limit se upar ke contribution par bana interest taxable hota hai aur slab rate se tax lagta hai.
Example: basic plus DA ₹1,60,000 mahina hai. 12% EPF = ₹19,200 mahina, yani saal ke ₹2,30,400. Upar se ₹5,000 mahina VPF jodne par saal ka kul employee contribution ₹2,90,400 ho gaya. Is saal ka ₹40,400 hissa ₹2.5 lakh ki cap se upar hai, aur us hisse par bana interest taxable hoga. Uska hisaab EPFO alag taxable account me rakhta hai, isliye interest ka asli amount contribution ke time aur rate par depend karta hai. Har saal ye taxable balance badhta jata hai.
Employer Ke Side Ki Cap
Employer ka EPF, NPS aur superannuation fund ka milakar contribution ₹7.5 lakh se zyada hone par, upar ka hissa perquisite ki tarah taxable hota hai. High salary wale employees ko CTC structure banate waqt ye dekh lena chahiye. Salary ke components ka asar salary structure guide me dekh sakte hain.
Kaun Sa Kab Samajhdari Hai (Sirf Tax-Angle Se)
- Salaried, old regime, high slab: EPF pehle se 80C bhar raha ho to PPF ka extra deduction nahi milega, lekin tax-free interest tab bhi milega.
- Bacchi ke liye long-term: SSY ki tenure aur rules ladki ke education aur shaadi ke time ke hisaab se bani hai. Partial withdrawal ki conditions hoti hain, ek baar dekh lein.
- VPF: ₹2.5 lakh cap ke andar rehkar hi sochna theek hai, aur salary se kata paisa jab chahe nikalna aasaan nahi hota.
- PPF: safe, sarkari, tax-free, lekin liquidity limited. Emergency fund ki jagah nahi le sakta.
Common Mistakes
- New regime me hote hue bhi 80C bachat ke naam par PPF me paisa lagana.
- EPF aur VPF ko milakar saal ke ₹2.5 lakh ki cap cross kar dena.
- PPF ki limit aur apne aur bachche ke PPF ko milakar ₹1.5 lakh se zyada jama karna.
- PPF me deposit mahine ki 5 tareekh ke baad karna, jisse us mahine ka interest kam ho sakta hai.
- EPF 5 saal se pehle nikalna aur TDS ya taxability ko ignore karna.
- Sirf tax-free hone ke liye lock-in ko dekhe bina paisa fasa dena.
- Rate ko fixed samajhna, jabki sarkar ya EPFO ise badalte hain.
Related Guides
- Deductions 80C to 80U: Old Regime Guide
- Income Tax Slabs: New vs Old Regime FY 2026-27
- NPS Tax Benefits: 80CCD(1B) aur Employer Contribution
- Retirement Par Milne Wale Paise Par Tax
Frequently Asked Questions
PPF, EPF aur SSY ka interest sach me tax-free hai?
Aam taur par haan: PPF aur SSY ka interest aur maturity amount tax-free hai. EPF ka interest bhi tax-free hai, lekin ek saal me employee ke contribution ₹2.5 lakh se zyada hone par (jahan employer ka contribution nahi hai wahan ₹5 lakh) us extra contribution par bana interest taxable ho jata hai.
New tax regime me PPF ya EPF me paisa lagane ka kya fayda hai?
New regime me Section 80C ki deduction nahi milti, isliye contribution par tax bachat nahi hoti. Lekin interest ka tax-free hona aur paise ka safe aur disciplined grow hona phir bhi milta hai. Apne case me regime ka comparison zaroor karein.
VPF aur PPF me kaun behtar hai?
VPF me aapke EPF jaisa hi rate milta hai, jo PPF ke rate se alag ho sakta hai, lekin VPF salaried logon ke liye hi hai aur ₹2.5 lakh wali cap me gina jata hai. PPF koi bhi resident individual khol sakta hai aur uski limit ₹1.5 lakh hai. Dono ke rate alag-alag notify hote hain, isliye current rate dekhkar tulna karein.
Kya EPF nikalne par tax lagta hai?
5 saal ki continuous service ke baad EPF nikalna aam taur par tax-free hai. 5 saal se pehle nikalne par TDS aur taxability ke rules lagte hain, jaise ₹50,000 se zyada ki withdrawal par TDS. Form 15G/15H aur transfer ke case alag hote hain.
SSY kisi ke liye khula ja sakta hai?
SSY ladki ke naam par khulta hai, jab uski age 10 saal se kam ho. Mata-pita ya legal guardian account chalate hain. Aam taur par ek ladki ke liye ek account aur ek family me do ladkiyon tak (twins/triplets me exception) allowed hota hai.
PPF ya SSY me deposit limit ₹1.5 lakh kyun important hai?
PPF aur SSY dono me ek financial year me max ₹1.5 lakh jama kar sakte hain. Ye Section 80C ki old regime wali limit ke barabar hai. Agar aap apne aur bachche ke PPF me deposit karte hain, to combined limit ka dhyan rakhein.
Old ya new regime, kaunsa aapke liye sahi hai, ye PPF, EPF aur baaki deductions milakar hi pata chalta hai. Apne numbers income tax calculator par try karein, ya hamari Income Tax Return Filing service se regime aur deductions ka hisaab karwayein.
Disclaimer: Ye jaankari general hai aur October 2026 tak ke kanoon par aadharit hai. Income-tax Act, 1961 ke section numbers 1 April 2026 se Income-tax Act, 2025 me renumber ho chuke hain. Interest rates aur scheme ke rules sarkar aur EPFO ke notification se badalte rehte hain, isliye example ke rates sirf samjhane ke liye hain. Ye investment advice nahi hai. Apne case ke liye kisi qualified professional se salah lein.