BOI Capital Gains Account Scheme

The Capital Gains Account Scheme, 1988, offered by the Bank of India, allows taxpayers to defer capital gains tax on the sale of capital assets. This scheme applies to taxpayers who wish to claim tax exemptions under Section 54 for Capital Gains.

Returns as high
as 7.1%^*

Includes life cover

Completely Tax free⁺

Maximum returns Offered by Guaranteed

Highest

7.1%^*

Guaranteed Plan

(by insurance companies)

(10 Years)

6.5%^**

Fixed Deposits

(by SBI bank)

(5-10 Years)

7.1%^***

Public Provident Fund

(other popular options)

(15 Years)

Get Guaranteed returns up to 7.1%*

Fully Tax-Free* (unlike FD), Life Cover Included

Your Name

+91

Your Mobile

View Plans

Your personal information is secure with us

By clicking on "View Plans" you agree to our Privacy Policy and Terms of use Tax benefit is subject to changes in tax laws

Get Updates on WhatsApp

We are rated⁺⁺

10.5 Crore

Registered Consumer

Insurance Partners

5.3 Crore

Policies Sold

BOI FD Interest Rates 2025

TENURE	REGULAR RATES Current Rates	SENIOR CITIZEN
7 days to 14 days	3.00%	3.00%
15 days to 30 days	3.00%	3.00%
31 days to 45 days	3.00%	3.00%
46 days to 90 days	4.50%	4.50%
91 days to 179 days	4.25%	4.25%
180 days to 210 days	5.75%	6.25%
211 days to 269 days	5.75%	6.25%
270 days to less than 1 year (except 333 days)	5.75%	6.25%
1 year	7.05%	7.45%
Above 1 year to less than 2 years	6.75%	7.25%
2 years	6.75%	7.25%
Above 2 years to less than 3 years	6.75%	7.25%
3 years to less than 5 years	6.50%	7.25%
5 years to less than 8 years	6.00%	6.75%
8 years to 10 years	6.00%	6.75%

FD Interest Rates for Deposits of Rs.10 Cr & Above W.E.F 14-05-2024

Maturity Buckets	10 Crore And Above But Less Than 50 Crore (%)	50 Crore And Above (%)
7 days to 14 days	6.25	6.25
15 days to 30 days	6.25	6.25
31 days to 45 days	6.35	6.35
46 days to 90 days	6.50	6.50
91 days to 120 days	6.75	6.75
121 days to 174 days	7.40	7.40
175 days	7.40	7.40
176 days to 179 days	7.40	7.40
180 days to 269 days	7.40	7.40
270 days to less than 1 Year	7.40	7.40
1 Year	7.50	7.50
Above 1 Year but less than 2 Years	7.15	7.15
2 Years and above but less than 3 Years	4.50	4.50
3 Years and above to less than 5 Years	4.50	4.50
5 Years and above to less than 8 Years	4.50	4.50
8 Years and above to 10 Years	4.50	4.50

Information About

Fixed Deposits, Guaranteed Return Plans & Debt Mutual Fund

Guaranteed Return Plans, Fixed Deposits &
Debt Mutual Fund

Guaranteed Return Plans

Returns Before Tax

7.1% ^(TAX-FREE)

Returns After Tax

7.1%

Guaranteed Returns

Yes

Life Cover

Yes

Tax on Profit

Tax Free*

Risk

No Risk

Fixed Deposits

Returns Before Tax

7% ^(TAXABLE)

Returns After Tax

4.8%

Guaranteed Returns

Yes

Life Cover

Tax on Profit

Taxable

Risk

Low Risk

Debt Mutual Fund

Returns Before Tax

8% ^(TAXABLE)

Returns After Tax

5.5%

Guaranteed Returns

Life Cover

Tax on Profit

Taxable

Risk

High Risk

VIEW PLANS

*For annual premium upto ₹5 Lacs

Annualized Rates

Below are the annualised rates for:

For deposits less than Rs.2 Cr
For deposits of Rs.2 Cr & above but less than Rs.10 Cr

Maturity	Rate Of Interest % (P.A.) For Deposits Less Than Rs.2 Cr	Annualized Rate Of Return At Minimum Of The Maturity Bucket % For Deposits Less Than Rs.2 Cr	Rate Of Interest % (P.A.) For Deposits Of Rs.2 Cr & Above But Less Than Rs.10 Cr	Annualized Rate Of Return At Minimum Of The Maturity Bucket % For Deposits Of Rs.2 Cr & Above But Less Than Rs.10 Cr
180 days to 210 days	5.50	5.54	6.25	6.30
211 days to 269 days	5.50	5.54	6.50	6.61
270 days to less than 1 Year	5.75	5.83	6.50	6.61
1 Year	6.80	6.98	7.25	7.45
Above 1 Year to less than 2 Years	6.80	6.98	6.75	6.92
2 Years	7.25	7.73	6.50	6.88
Above 2 Years to less than 3 Years	6.75	7.16	6.50	6.88
3 Years to less than 5 Years	6.50	7.11	6.00	6.52
5 Years to less than 8 Years	6.00	6.94	6.00	6.94
8 Years & above to 10 Years	6.00	7.63	6.00	7.63

People also read: BOI FD Interest Rates

Rate For Senior Citizen Deposits Less Than Rs. 2 Cr. W.E.F 01.04.2024

Maturity	For Deposits Of Less Than Rs. 2 Cr. For Senior Citizens (%)	For Deposits Of Less Than Rs. 2 Cr. For Super Senior Citizens (%)
07 days to 14 days	3.00	3.00
15 days to 30 days	3.00	3.00
31 days to 45 days	3.00	3.00
46 days to 90 days	4.50	4.50
91 days to 179 days	4.50	4.50
180 days to 210 days	6.00	6.15
211 days to 269 days	6.00	6.15
270 days to less than 1 Year	6.25	6.40
1 Year	7.30	7.45
Above 1 Year to less than 2 Years	7.30	7.45
2 Years	7.75	7.90
Above 2 Years to less than 3 Years	7.25	7.40
3 Years to less than 5 Years	7.25	7.40
5 Years to less than 8 Years	6.75	6.90
8 Years & above to 10 Years	6.75	6.90

Annualised Rate For Senior Citizen Deposits for Less Than Rs. 2 Cr. W.E.F 01.04.2024

Maturity	Rate Of Interest % (P.A.) For Senior Citizens	*Annualized Rate Of Return At Minimum Of The Maturity Bucket % For Senior Citizens**	Rate Of Interest % (P.A.) For Super Senior Citizens	*Annualized Rate Of Return At Minimum Of The Maturity Bucket % For Super Senior Citizens**
180 days to 210 days	6.00	6.04	6.15	6.20
211 days to 269 days	6.00	6.04	6.15	6.20
270 days to less than 1 Year	6.25	6.35	6.40	6.50
1 Year	7.30	7.43	7.45	7.59
Above 1 Year to less than 2 Years	7.30	7.50	7.45	7.66
2 Years	7.75	8.30	7.90	8.47
Above 2 Years to less than 3 Years	7.25	7.73	7.40	7.90
3 Years to less than 5 Years	7.25	8.02	7.40	8.20
5 Years to less than 8 Years	6.75	7.95	6.90	8.16
8 Years & above to 10 Years	6.75	8.85	6.90	9.11

People also read: FD Interest Rates

What is the BOI Capital Gains Account Scheme?

Introduced in 1988, the Capital Gains Account Scheme by the Bank of India helps you defer capital gains tax. This scheme is beneficial if you've sold an asset and want to postpone paying tax on the profit (capital gains). You can deposit the proceeds from the sale into your Capital Gains Account. The scheme offers two account types: a regular savings account (without a cheque book) for easy access and a term deposit for potentially higher returns. Remember, this scheme is just one tool for tax planning, so consulting a tax advisor is recommended to see if it aligns with your situation.

Types of Accounts Under the BOI Capital Gains Account Scheme

Account A (Savings Bank): This functions like a regular savings account without a cheque book. It offers easy access to your deposited funds.
Account B (Term Deposit): This is a fixed deposit with two sub-options:
- Cumulative: Interest earned is added to the principal amount periodically, leading to a higher overall return.
- Non-cumulative: Interest earned is credited to a separate account and can be withdrawn periodically.

FD interest rates India have fallen consistently over the last 12 years.

Invest in Plans that offer Guaranteed Returns for over 25 Years

Features of BOI Capital Gains Account Scheme

Authorized Branches: Non-rural branches only (semi-urban, urban, and metro) can open Capital Gains Accounts.
Account Opening: To open a Capital Gains Account, you'll need to submit the following documents:
- Form A (in duplicate) - The account opening form specifically for this scheme.
- Proof of Address - Valid document verifying your residence address.
- PAN Card copy - Your Permanent Account Number identification card.
- Photograph - Recent passport-sized photograph.
- HUF Letter (if applicable) - Unstamped letter for Hindu Undivided Families (non-trading) accounts.
Interest Rates: The interest rate offered depends on the chosen account type:
- Account A earns the prevailing interest rate for regular savings accounts.
- Account B earns interest based on Bank of India's prevailing Term Deposit Rates for the chosen term and sub-option (cumulative or non-cumulative).

People also read: FD Calculator

Rates for Senior Citizen Deposits

BOI offers additional benefits for senior citizens (over 60 years old) who are the first account holders:

Additional Interest Rate:
- 0.50% p.a. extra on deposits between Rs. 5,000/- and Rs. 2 crore for terms of 6 months to 10 years.
- 0.75% p.a. extra on deposits for 3 years or more.
Staff/Ex-Staff Senior Citizens: An additional 1.50% p.a. on top of the regular staff rate and senior citizen rate for deposits below Rs. 2 crore (applicable to term deposits of 6 months to 10 years).

Rupee Term Deposit Rate - Additional Rate

Type Of Accounts	Additional Staff Rate Applicable To Staff/Ex-Staff	Additional Senior Citizen Rate Applicable To Senior Citizen/Ex-Staff Senior Citizen
HUF	Not Applicable	Not Applicable
Capital Gain Scheme	Not Applicable	Not Applicable
NRE/NRO Deposits	Not Applicable	Not Applicable

People also read: Which Bank is Best for Fixed Deposit

Rupee Term Deposit Rate - Penalty Details

Category Of The Deposits	Penalty On Premature Withdrawal Of The Deposit
Deposits less than Rs. 5 Lacs withdrawn on or after completion of 12 months	NIL
Deposits less than Rs. 5 Lacs withdrawn prematurely before completion of 12 months	0.50%
Deposits of Rs. 5 Lacs & above withdrawn prematurely	1.00%

Early Closure:

No penalty if the deposit is prematurely closed for renewal for a longer term than the remaining original term.
No penalty for withdrawal due to the depositor's death.
No penalty for withdrawal by bank staff, ex-staff, senior staff/ex-staff, or spouse of deceased staff (if first account holder).
Penalty applies for premature closure of Capital Gain Account Scheme deposits.

TDS on Term Deposits:

TDS applies to the interest earned on the total deposits across all branches.
This includes recurring deposits (RDs) as well.

Bank FD Interest Rates

Bank FD Calculator

NRI-NRE FD Rates

Allahabad Bank FD Rates

Andhara Bank FD Rates

Assam Gramin Vikash Bank FD Rates

AU Small Finance Bank FD Rates

Axis Bank FD Rates

Bajaj Finance FD Rates

Bandhan Bank FD Rates

Bangiya Gramin Vikash Bank FD Rates

Bank of Baroda FD Rates

Bank of Ceylon FD Rates

Bank of Maharashtra FD Rates

Baroda Gujarat Gramin Bank FD Interest Rates

Expand

Allahabad Bank FD Calculator

Andhra Bank FD Calculator

AU Bank FD Calculator

Axis Bank FD Calculator

Bajaj Finance FD Calculator

Bandhan Bank FD Calculator

Bank of Baroda FD Calculator

Bank of India FD Calculator

Bank of Maharashtra FD Calculator

Canara Bank FD Calculator

Central Bank FD Calculator

Corporation Bank FD Calculator

Expand

HDFC NRE FD Rates

Maybank Malaysia FD Rates

SBI NRI FD Rates

Axis NRI FD Rates

Maybank Singapore FD Rates

Yes Bank NRI FD Rates

*All savings are provided by the insurer as per the IRDAI approved insurance plan. Standard T&C Apply
+ Trad plans with a premium above 5 lakhs would be taxed as per applicable tax slabs post 31st march 2023
#Discount offered by insurance company
++Source - Google Review Rating available on:- http://bit.ly/3J20bXZ ˜Top 5 plans based on annualized premium, for bookings made in the first 6 months of FY 24-25. Policybazaar does not endorse, rate or recommend any particular insurer or insurance product offered by any insurer. This list of plans listed here comprise of insurance products offered by all the insurance partners of Policybazaar. For a complete list of insurers in India refer to the Insurance Regulatory and Development Authority of India website, www.irdai.gov.in

FD Calculator

Total Investment

₹

₹500 ₹30L

Enter Total Investment

Rate of Interest (Yearly)

1% 15%

Rate of Interest (Yearly)

Time Period

Years

1 Year 15 Years

Enter Time Period