Indian Financial Data Reference
A single canonical reference for the numbers most Indian personal-finance queries depend on — income tax slabs, capital gains rates, Section 80C/80D limits, small savings scheme interest rates, and mutual fund category returns. Updated quarterly; sources cited per table.
Income Tax — India (FY 2025-26)
Applies to financial year 1 April 2025 – 31 March 2026 (Assessment Year 2026-27). The new regime is the default since FY 2023-24; taxpayers can opt for the old regime to claim deductions like Section 80C / HRA / home-loan interest.
New Regime — Income Tax Slabs
Default for FY 2025-26. Standard deduction ₹75,000 for salaried & pensioners. Full rebate under Section 87A makes income up to ₹12 lakh effectively tax-free.
| Income slab | Tax rate |
|---|---|
| Up to ₹4,00,000 | Nil |
| ₹4,00,001 – ₹8,00,000 | 5% |
| ₹8,00,001 – ₹12,00,000 | 10% |
| ₹12,00,001 – ₹16,00,000 | 15% |
| ₹16,00,001 – ₹20,00,000 | 20% |
| ₹20,00,001 – ₹24,00,000 | 25% |
| Above ₹24,00,000 | 30% |
Source: Income Tax Act, post Finance Act 2025 amendments. Add 4% Health & Education Cess on tax. Surcharge applies on income above ₹50L.
Old Regime — Income Tax Slabs
For taxpayers under 60. Lets you claim Section 80C, 80D, HRA exemption, home-loan interest (Sec 24b) etc. Standard deduction ₹50,000.
| Income slab | Tax rate |
|---|---|
| Up to ₹2,50,000 | Nil |
| ₹2,50,001 – ₹5,00,000 | 5% |
| ₹5,00,001 – ₹10,00,000 | 20% |
| Above ₹10,00,000 | 30% |
Source: Income Tax Act (pre-2020 slabs, unchanged since). Add 4% Health & Education Cess. Surcharge for income above ₹50L.
Section 80C / 80D / Other Deductions
Most deductions below are old-regime only (new regime forfeits most chapter VI-A deductions in exchange for lower headline rates). The standard deduction applies in both regimes.
| Section | Annual limit | What's covered |
|---|---|---|
| Section 80C | ₹1,50,000 | EPF, PPF, ELSS, life insurance premiums, NSC, SSY, principal repayment of home loan, tuition fees |
| Section 80CCD(1B) | ₹50,000 | Additional NPS contribution (over and above 80C) |
| Section 80D | ₹25,000 / ₹50,000 | Health insurance premium — ₹25K self/family under 60, ₹50K if any senior citizen |
| Section 80E | No limit | Interest on education loan (8 years) |
| Section 80G | 50% or 100% | Donations to approved charities (capped at 10% of GTI in most cases) |
| Section 24(b) | ₹2,00,000 | Home loan interest — self-occupied (old regime only) |
| Standard Deduction | ₹75,000 (new) / ₹50,000 (old) | Salaried + pensioners (no documentation required) |
Source: Income Tax Act Chapter VI-A. Section 80C cap of ₹1.5L is the aggregate across all instruments, not per instrument.
Capital Gains Tax — by Asset Class
Rates effective after the July 23 2024 Budget overhaul, which standardised LTCG at 12.5% across most asset classes and aligned holding periods. STCG on listed equity rose from 15% → 20%.
| Asset class | Holding period | Tax rate | Notes |
|---|---|---|---|
| Equity (listed stocks, equity MFs) | < 1 year | 20% (STCG) | Hiked from 15% in Jul 2024 Budget |
| Equity (listed stocks, equity MFs) | ≥ 1 year | 12.5% above ₹1.25L/yr (LTCG) | ₹1.25L/yr threshold; rate up from 10% in Jul 2024 |
| Debt mutual funds (post Apr 2023) | Any | Slab rate | Indexation removed; treated as STCG regardless of holding period |
| Real estate | ≥ 2 years | 12.5% no indexation / 20% with indexation (taxpayer choice) | Choice introduced Aug 2024 for properties bought before 23 Jul 2024 |
| Gold (physical + ETF) | ≥ 2 years | 12.5% no indexation (LTCG) | Holding period reduced from 3 to 2 years in Jul 2024 |
| Gold (Sovereign Gold Bonds) | Held to 8-yr maturity | Exempt | Capital gains on SGB redemption are tax-free for individuals |
| Foreign stocks | ≥ 2 years | 12.5% no indexation (LTCG) | Aligned with other non-equity assets |
Source: Income Tax Act, post Finance (No. 2) Act 2024. Surcharge + cess additional on tax computed.
Small Savings & Government Scheme Rates
Interest rates declared quarterly by the Department of Economic Affairs (DEA), Ministry of Finance. Rates below are current as of 2026-06 — re-verify before opening an account at dea.gov.in.
| Scheme | Rate | Tenure | Tax treatment | Notes |
|---|---|---|---|---|
| Public Provident Fund (PPF) | 7.1% | 15 years | EEE — tax-free contributions, interest, maturity | Max ₹1.5L/yr; lock-in 15 years (extendable) |
| Sukanya Samriddhi Yojana (SSY) | 8.2% | 21 years | EEE | Girl child only, max 2 accounts/family |
| Senior Citizens Savings Scheme | 8.2% | 5 years | Interest taxable; investment qualifies under 80C | Max ₹30L; for 60+ (or 55+ on early retirement) |
| National Savings Certificate (NSC) | 7.7% | 5 years | Interest taxable; investment under 80C | No upper limit; reinvested interest also gets 80C |
| Kisan Vikas Patra (KVP) | 7.5% | 115 months | Interest fully taxable | Doubles investment in 115 months at current rate |
| Post Office Monthly Income Scheme | 7.4% | 5 years | Interest taxable; no 80C benefit | Max ₹9L single / ₹15L joint |
| Post Office Time Deposit (5-yr) | 7.5% | 5 years | Interest taxable; 5-yr qualifies under 80C | 1/2/3 yr deposits at 6.9% / 7.0% / 7.1% |
| Post Office Recurring Deposit (5y) | 6.7% | 5 years | Interest taxable | Monthly deposit; quarterly compounding |
| Atal Pension Yojana (APY) | N/A | To 60 yrs | Pension ₹1K–₹5K/mo for life | Open to 18–40 yr olds; auto-debit only |
Source: Department of Economic Affairs quarterly notifications. EEE = exempt at contribution, accrual, and maturity.
EPF & NPS — Current & Historical Returns
EPF rate declared annually by EPFO Central Board of Trustees. NPS is market-linked with no guarantee — ranges below are historical averages since the scheme opened to all citizens (2009).
| Scheme / Option | Current rate | Notes |
|---|---|---|
| Employees Provident Fund (EPF) | 8.25% | Declared FY 2024-25 by EPFO Central Board. FY 2025-26 rate typically announced Feb/Mar of following year. |
| NPS Tier 1 Equity (E) — 15-yr avg | ~12-14% CAGR | Market-linked; no guarantee. Historical based on NPS Trust data 2009-2024. |
| NPS Tier 1 Corporate Bond (C) | ~9-10% CAGR | Market-linked. Lower volatility than equity option. |
| NPS Tier 1 Government Bond (G) | ~8-9% CAGR | Market-linked. Lowest volatility of the 3 main options. |
Sources: EPFO Central Board declarations · NPS Trust historical performance data. Past returns don't guarantee future performance.
Mutual Fund Category Returns
Indicative annualised return ranges based on AMFI category averages over 2020–2025. These are category-wide midpoints, not specific fund recommendations — individual fund returns vary widely. Use the MF Portfolio Analyser for live data on specific funds.
Equity Categories
| Category | 1Y range | 3Y CAGR range | 5Y CAGR range | Notes |
|---|---|---|---|---|
| Large Cap | 12 – 16% | 12 – 15% | 11 – 14% | Diversified across top 100 stocks by mcap |
| Mid Cap | 18 – 28% | 16 – 22% | 15 – 20% | Higher volatility; 101st-250th stocks by mcap |
| Small Cap | 22 – 32% | 18 – 26% | 17 – 23% | Highest volatility; 251st+ stocks |
| Flexi Cap | 14 – 22% | 14 – 18% | 13 – 17% | No mcap restriction; fund manager discretion |
| Multi Cap | 14 – 22% | 14 – 18% | 13 – 17% | Min 25% each in large/mid/small (post SEBI 2021 rules) |
| ELSS (Tax Saver) | 15 – 22% | 14 – 18% | 13 – 17% | 3-yr lock-in; qualifies under Section 80C (old regime) |
| Index (Nifty 50) | 10 – 14% | 11 – 14% | 11 – 13% | Passive; tracks Nifty 50 index |
| Index (Nifty Next 50) | 14 – 20% | 13 – 17% | 12 – 16% | Stocks ranked 51-100 by mcap |
| International (US) | 12 – 24% | 12 – 18% | 11 – 16% | Subject to RBI ₹7L LRS overseas limit & FX volatility |
Hybrid Categories
| Category | 1Y range | 3Y CAGR range | 5Y CAGR range | Notes |
|---|---|---|---|---|
| Aggressive Hybrid (65-80% equity) | 12 – 16% | 11 – 14% | 11 – 13% | Single-fund retirement / goal-based option |
| Balanced Advantage (dynamic) | 10 – 14% | 10 – 12% | 10 – 12% | Equity exposure shifts with valuation |
| Multi Asset Allocation | 12 – 16% | 11 – 14% | 10 – 13% | Equity + debt + gold/REITs in one fund |
| Conservative Hybrid (10-25% eq) | 8 – 11% | 7 – 10% | 7 – 9% | Debt-heavy; retirement-stage option |
Debt Categories
| Category | 1Y range | 3Y CAGR range | 5Y CAGR range | Notes |
|---|---|---|---|---|
| Liquid | 6.5 – 7.5% | 5.5 – 6.5% | 5.0 – 6.0% | Up to 91-day maturity; emergency-fund parking |
| Ultra Short (3-6 mo) | 6.5 – 7.5% | 6.0 – 7.0% | 5.5 – 6.5% | SEBI Macaulay duration 3-6 months |
| Short Duration (1-3y) | 7.0 – 8.0% | 6.5 – 7.5% | 6.0 – 7.0% | SEBI Macaulay duration 1-3 years |
| Corporate Bond | 7.0 – 8.0% | 6.5 – 7.5% | 6.5 – 7.5% | ≥ 80% in AA+ rated corporate bonds |
| Banking & PSU | 6.5 – 7.5% | 6.5 – 7.5% | 6.5 – 7.5% | Lower credit risk; PSU / bank issuers |
| Gilt (Govt securities) | 8.0 – 10.0% | 7.5 – 9.0% | 7.0 – 8.5% | Interest-rate-sensitive; no credit risk |
| Long Duration (>7y) | 8.0 – 11.0% | 7.5 – 9.5% | 7.0 – 8.5% | High duration risk; benefits when rates fall |
Commodity ETFs
| Category | 1Y range | 3Y CAGR range | 5Y CAGR range | Notes |
|---|---|---|---|---|
| Gold ETF | 20 – 28% | 15 – 20% | 13 – 17% | Tracks domestic gold price; taxed as non-equity |
| Silver ETF | 15 – 30% | 8 – 18% | N/A | Highly volatile; launched in India 2022 |
Data caveat: ranges shown are illustrative based on category averages from public AMFI data 2020–2025. Past performance does not predict future returns. For current data on specific funds, refer to AMFI India, Value Research, or the latest scheme fact-sheet from the AMC.
About this data
This page is an educational reference, not investment or tax advice. Rates change quarterly (small savings) or annually (tax slabs after Budget). FinPlann does not guarantee these figures are current at the moment you read them — always verify with the official source linked under each table before making a financial decision. For personalised guidance, consult a SEBI-registered investment adviser.