Sukanya Samriddhi Yojana – Budget 2015 – Tax Benefits

I have published an article on Sukanya Samriddhi Yojana (Sukanya Samriddhi Account) a few weeks back. There is a lot of confusion regarding the tax benefits that are applicable for the contributions / deposits made under SSA scheme. I have been receiving a lot of queries about the taxation of contributions, interest amount and maturity (withdrawal) amount.

Budget 2015 has put an end to all the confusion. The finance minister has made it very clear that all the payments made under Sukanya Samriddhi Yojana are fully tax exempted.

Sukanya Samriddhi Yojana (SSY) – Tax category (rule)

The contributions or the deposits or the investments that you make (monthly or yearly or in mode) under Sukanya Savings Deposit Scheme for girl child will be eligible for tax deduction. The maximum tax exemption is Rs 1.5 Lakh p.a. under Section 80C.

All payments to the beneficiaries including interest payment on deposit will also be fully exempted from the income tax. With this, it is now clear that investments made in Sukanya Samriddhi Account fall under Exempt – Exempt – Exempt tax category. (Like the investments made in PPF (Public Provident Fund)

For more details on;

  • How to open Sukanya account?
  • What is the interest rate?
  • How is interest rate calculated?
  • What is the approximate maturity amount?

Kindly read my article onSukanya Samriddhi Account – Features, Review & Benefits.”

For details on comparison of Sukanya Samriddhi Yojana with Public Provident Fund, click here..


Latest NewsReserve Banks of India (RBI) has issued a notification on 11th March 2015, authorizing 28 banks to open Sukanya Samriddhi Accounts. These banks include SBI, ICICI Bank, Bank of Baroda, Punjab National Bank (PNB), Allahabad Bank, Canara Bank, Corporation Bank, Andhra Bank etc., For complete list, kindly read my article – “Sukanya Samriddhi Account – Authorized Banks list for Account opening – Download Sukanya Samriddhi Account Opening form.”)


 

  • Ashutosh says:

    I have opened SSA in name of my daughter in 2015.In 2016 ,my daughter’s grandfather deposited some amount as gift in SSA. Can i avail tax benefit for same as her grandfather is not availing tax benefit?

  • Ajay Taneja says:

    I have opened my daughter account in Post Office, however the experience of submitting the money in post office is too bad. Post office never opens on time, people working there are too bad. Don’t know how to talk.

    Moreover the stamps provided by them against the money submitted, cannot be validated if you have submitted the money or not. I wanted to move my daughter account in to any nationalized bank.

    Do we have any procedure to get the account moved from Post office to Nationalized Bank?

    I really have fear if by the time I need to withdraw the money – these deposits stamps can be validated.

    Regards
    Ajay Taneja

    • Dear Ajay,
      Procedure to transfer SSA from Post office branch to a Bank.
      1 – Kindly visit the PO branch, where the account is being maintained.
      2 – You need to submit/surrender the Passbook at the PO. You have to submit KYC documents too.
      3 – Inform PO staff that you would like to close the SSA and transfer it to another bank.
      4 – Ideally, the PO executive has to close the account and prepare necessary documents so that you can submit them at the bank.
      5 – Visit the bank and submit the transfer related documents.
      6 – Bank official will check SSA documents and KYC documents.
      7 – Bank will issue you a new SSA passbook with Carried forward balance.
      8 – You can start contributing to SSA through the bank.

  • Parvati.Irayya.Hiremath. says:

    Parvati.

    Sir,

    We have opened the Sukanya Samruddi Account of my daudgter Pooja
    Now Sukanya Samruddi Account is in my husband’s name (Irayya A Hiremath is given as gaurdian, But I am Paying the installment by cash in post office. can I (Parvati.Irayya.Hiremath wife of Irayya A Hiremath) claim tax exemption?
    Then declare me which documents I have to submit in my company to claim tax exemption? pl reply.

  • Naga says:

    Hi

    I am contributing in SSA , what proof I have to show for income tax dept.

  • Sridhar says:

    Hi, I am the primary depositor for my daughter’s SSY account. My questions is can my father claim the tax benefit if he does some deposit into the SSY account?

  • P K Jain says:

    Who will file return related to SSY annual interest? Parent or child and on which clause of ITR?

    • Dear Mr.Jain..Interest income earned on SSA is tax exempted.
      In case of minor children, any income earned by the recipient on it shall be clubbed with the income of donor (parent). This is a general rule.

  • priya says:

    Sir,
    in sukanya yojana if husband’s name is given as gaurdian,can wife claim tax exemption? pl reply.

  • ARCHANA says:

    is it mly/qly/hly/yrly compounding or is it merely simple interest

  • Archana says:

    I have two daughters. I have opened ssa for each.
    1. Whether my husband can also open another ssa and claim tax rebate
    2. Whether 1.5L can be saved for each ?

  • MANU says:

    WHETHER SPOUSE OF A DEPOSITOR CAN CLAIM TAX EXEMPTION FOR DEPOSITS MADE UNDER SSA

  • Andsy says:

    My daughter was born in 2013. I want to invest money for her (long term basis).
    I am confused whether to put money for her in PPF or SSY.
    Confusion is because SSY will be only till 21 years and further interest will not be calculated while PPF can be extended for much longer duration. Please let me know if I am wrong

  • Choudary says:

    If the girl child is already having PPF account and putting 1.5 lakhs in a year . she can open SSY account and she wants to put 1.5 lakhs in SSY account too. is it possible ?

  • Rakesh says:

    D/Sir,

    could you pls explain through chart if I deposit RS 50000/- in a Year. how much I get after 18 Years through this account. My daughter Birth is 7-2-2009

  • Prasad says:

    Dear Sreekanth,
    Thank you for adetailed explannation about the scheme. Im an NRI, My father is retired employee . Can he open SSA account as depositor for his Grand Daughter ?

    Thanks

  • Dr Dhirendra Nanda says:

    Very good

  • Binay Jain says:

    Dear Mr Reddy,

    I have posted a query on 2nd march regarding SSA yojna.

    Please tell me, if i deposit Rs 10000/- PA in my daughter’s name for 14 years in Post office.

    They will return the money to me or my daughter after completion of term(21 years).

    My daughter DOB is 22.08.2011.

    Please advise.

    BINAY JAIN
    9331968681

    • Dear Binay,
      I had replied to your query on the same day under “Q&A” section.

      • Binay Jain says:

        Thank you sir.

        Please inform if i deposit money, i will get exemption on deposited amount until 14 years & after maturity, payment will be transferred to my daughter’s bank account.

        Regards,
        Binay jain

        • Dear Binay,
          Yes, the contributions (deposits) are eligible for claiming tax deduction under Section 80c, upto Rs 1.5 Lakh in a Financial Year.
          On maturity, your child can withdraw the fund.

  • charishma says:

    My husband is a software engineer. I am house wife and i want to open SSA on my name for my daughter . if I do tat, can my hubby avail tax rebate?

  • afzal says:

    I am NRI . I would like to open SSA (Sukanya Samriddi Account) for my daughter. I did not see anywhere in official website that NRI’s can not open this a/c where as they mentioned for ppf as NRI are not supported to invest. Can you direct me to website or form where it is mentioned NRI can not invest in SSA or in other way my wife stays in india as a house wife she can open account for my daughter

    • Dear Afzal,
      As per Govt’s gazette, SSA is governed by Small savings Scheme rules, and as per these rules, NRIs are not eligible to invest in schemes like SSA. (We may have to wait for some more time for clarity on this topic). I believe your wife can open the account.

  • Nair says:

    Hi Sreekanth,

    Your articles are very clear & crisp, clearing all the doubts for the common man.I came across to this site 4 weeks back & from since been a regular reader…

    Question: I would like to opt for SSY for my daughter who is 4 years, but what will be the good option in long term whether to invest 10k every month in SSY or invest 50% in equity market?

    Pls revert..thanks in advance

    Regards,
    Nair

  • Umesh says:

    Say if i open an account with a sum of Rs. 1000/- is it compulsory that i need to pay every month Rs. 1000/- or it may vary every month like Rs. 1000/- one month and the next month of Rs. 2500/- or more. please confirm.

  • deepak says:

    Can I closed this account ant another diposit my wife name…what I do sir

  • deepak says:

    Sir,
    I m student i dnt want to get tex rebate because i m not tax payee i dnt have any income..My wife can get tax rebate ..but she is not depositer

  • Sumitra says:

    Hi Sree,

    I find this website is so useful… I am new to this.. thanks for posting such a useful info…

    I would like to invest in this scheme. Can you pls tel some more plans like this. I have a 5yrs old Girl baby.

    Regards,
    Sumi

  • deepak says:

    Sir I opened my daughter account in ssa scheme.but in this form I submit my name in guardians but am not a government employee…but my wife is a government servant and I want rebate in my tax…..So pls tell me what should I do now???

  • Surender says:

    Dear Sir,

    Can u tell me that, if during the period if, girl child is dead then what action will be taken by the bank. Is the total amount given to depositor or not??

    I have seen that they don”t register nominee against this account

  • sonia says:

    My daughter dob is 2010 i want to open SSA i m paying 1000 per month how much will get in the maturity amount still near about.

  • SAHEL VORA says:

    Dear Sir,

    Required some clarification about captioned plan as below pl let us know with perfectness ! Sukanya SAMRIDHI plan SSA

    1 Can we able to get Tax benefit under 80 C ?
    2 Minimum amount payable 1000 it’s monthly which we must needs to pay or annually ?
    3 Maturity amount is fixed ??? Or average calculation provide plss
    4 Can we able to get 1010D benefit ?
    5 After 3 yrs may be guardian will passed away then what about the same plan ? Have second guardian ( mother) must needs to pay or ?
    6 My daughter will completes five yr on 24/4/15 so maturity will 21 yr for girl or plan ???

    Pl pl provide certain clarifications for investing the same with captioned plan !

    The guys who work with the offices of post they guide us for not investing and also guide for recurring even not explains to is also hence marking sir !

    Pl do the needful !

    Regards,
    Sahel Vora
    099255 999**.

    Sent from my iPhone

    • Dear Sahel,
      1 – Yes, investments (Rs 1.5 Lakh max) are eligible for tax deduction under section 80C.
      2 – Rs 1000 is the minimum contribution that one needs to make in a financial year
      3 – Maturity amount is not fixed, as the rate of interest may vary in future.
      4 – The interest and maturity payments are tax exempted.
      5 – If an account holder is unable to make the deposits then she can close the account (Govt gazette says – Where the Central Government is satisfied that operation or continuation of the account is causing undue hardship to the account holder, it may, by order, for reasons to be recorded in writing, allow pre-mature closure of the account only in cases of extreme compassionate grounds such as medical support in life threatening diseases, death, etc.)
      6 – 21 years from date of account opening.

  • raj says:

    sir,

    i want to invest in mutual fund for my tax exemption kindly give me In which company i have to invest ?

  • Sudindra says:

    I am NRI . I would like to open SSA (Sukanya Samriddi Account) for my daughter. I did not see anywhere in official website that NRI’s can not open this a/c where as they mentioned for ppf as NRI are not supported to invest. Can you direct me to website or form where it is mentioned NRI can not invest in SSA

    • Dear Sudindra,
      Very good question.
      I agree with you that the details about NRI’s eligibility is not clearly stated in the Govt’s gazette.
      But, it is been clearly mentioned that SSA falls under Post office Small Savings Schemes rules. I believe that NRIs are not eligible to invest in any small savings schemes.

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