POTD
Post Office Time Deposit Scheme

Post Office Time Deposit Scheme offers the facility of investing surplus funds at relatively higher rates of interest. The deposits made under this scheme for a period of 5 years are also eligible for tax benefits under section 80C of Income Tax Act.

Salient features of Post Office Time Deposits

Who can open?Any individual singly or jointly with another adult.

An adult individual on behalf of a minor.

Minimum amountRs. 200/-
Maximum amountIn multiples of Rs. 50/-. No upper limit.
Maturity periodOne year, Two years, Three years and Five years.
Nomination facilityAvailable
Interest Rate
One Year6.25%
Two years6.5%
Three years7.25%
Five Years7.5%

The interest on deposits is calculated on quarterly compounding basis and is payable annually.

Premature withdrawal Allowed after expiry of six months from the date of deposit, subject to following conditions :
No interest is paid for the deposit withdrawn prematurely after six months but before the expiry of one year.

In case of deposits for two, three or five years withdrawn prematurely after the expiry of one year from the date of deposit, interest is payable for the completed years and months at 2% lower rate than specified for the completed period.

Deduction u/s 80C Available w.e.f. Financial Year 2007-08 i.e. Assessment Year 2008-09 for Term Deposits of 5 year.
Interest TaxabilityTaxable
Other featuresA deposit can be renewed with retrospective effect, subject to the following:

Period elapsed from the date of maturityMinimum period of re-deposit
6 months or less1 year
More than 6 months up to 12 months2 years
More than 12 months up to 18 months3 years
More than 18 months5 years