Sunday 2 February 2020

Senior Citizen Savings Scheme (SCSS) Account under the Post Office Savings Schemes

Senior Citizen Savings Scheme (SCSS) Account under the Post Office Savings Schemes

The Senior Citizen Savings Scheme (SCSS) under the Post Office Savings Schemes is one of the best investment schemes for Senior Citizen. This scheme is very popular among senior citizens as it offers fair returns, low risk, and a tax saving option. In this post, let’s take a look at Senior Citizen Savings Scheme (SCSS) Account.


Eligibility for opening Senior Citizen Savings Scheme (SCSS) Account

1. An individual of the Age of 60 years or more may open the account.
2. An individual of the age of 55 years or more but less than 60 years who have retired on superannuation or under VRS can also open account subject to the condition that the account is opened within one month of receipt of retirement benefits and the amount should not exceed the amount of retirement benefits.
3. The account can be opened by cash for the amount below Rs. 1 lakh and for Rs.1 Lakh and above by cheque only. In case of cheque, the date of realization of the cheque in Govt. account shall be the date of opening of the account.


The rate of interest on Senior Citizen Savings Scheme (SCSS)

From 01.04.2020, interest rates are 7.4% per annum. Interest payable from the date of deposit of 31st March/30th Sept/31st December in the first instance & thereafter, interest shall be payable on 31st March, 30th June, 30th Sept and 31st December. 

For auto credit of interest, a savings account is required with the same post office. Quarterly interest will be payable on 1st day (working) of April, July, October and January. This will be applicable for all CBS post offices. 

The quarterly interest standing at CBS post offices can be credited in any saving account at any CBS post offices.


Tenure of Senior Citizen Savings Scheme (SCSS)

The maturity period of the scheme is 5 years. After maturity, the account can be extended for further three years within one year of the maturity by giving an application in prescribed format. 

In such cases, the account can be closed at any time after the expiry of one year of extension without any deduction.

Minimum Amount for the opening of the account and maximum balance that can be retained

There shall be only one deposit in the account in multiple of Rs.1000/- maximum not exceeding Rs.15 lakh.

Documents Required for opening an Account

KYC form, Photographs, PAN card, address and age proof. For retirees, proof of date of disbursal of such retirement benefit(s) along with a certificate from the employer.

Number of accounts

A depositor may operate more than one account in an individual capacity or jointly with spouse (husband/wife). 

Any number of accounts can be opened in any post office subject to maximum investment limit of Rs. 15 lakh by adding balance in all accounts. 

A joint account can be opened with spouse only and the first depositor in the Joint account is the investor.

Account transfer facility under Senior Citizen Savings Scheme (SCSS)

An account can be transferred from one post office to another.

Nomination facility

Nomination facility is available under this scheme at the time of opening and also after the opening of the account.


Premature closure of Senior Citizen Savings Scheme (SCSS) Account

Premature closure of SCSS account is allowed
1. If account is closed before one year then no interest will be payable. If it is paid already then it will be recovered.
2. Closure of account after one year on deduction of an amount equal to 1.5% of the deposit.
3. Closure of account after two years 1% of the deposit to be deducted.


 

Tax Benefits under Senior Citizen Savings Scheme (SCSS)

TDS is deducted on interest if the interest amount is more than Rs. 50,000/- per annum. Investment under this scheme qualifies for the benefit of Section 80C of the Income Tax Act, 1961.
Click here to know more about Senior Citizen Savings Scheme (SCSS) Account 




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