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Tuesday 24 January 2012

Tax Free IRFC bonds

 
The ~5,000 crore Indian Railways Finance Corporation (IRFC) bond, scheduled to open on January 27, has sprung a surprise in its prospectus.

What has stumped investors is the new clause (a first in such issues) that the additional coupon for retail investors (8.15 per cent and 8.3 per cent) will be only for primary retail subscribers. Bonds purchased offline or online will carry an eight per cent and 8.10 per cent coupon rate for 10 and 15-year terms, respectively, for all categories of investors.

In other words, if a retail investor sells the bond in the secondary market, the buyer will earn lower returns than the couple rate. In effect, the arbitrage opportunity between retail and HNIs/QIBs will get cancelled if the bond is sold in the exchanges, thereby creating an in-built discount for a retail investor who wants to exit in the interim.

This would be quite a blow to HNIs who use such opportunities to garner good returns through dummy applicants from these instruments. In fact, retail investors often act as dummy applicants for these issues. When these issues get listed, they sell to HNIs or institutional investors.

Market participants say there is a thriving market for dummy applicants in cities like Ahmedabad, Rajkot and Jaipur. In the recent NHAI issue, dummy investors were paid ~2,000 per application for name renting.

But if they want to follow the same strategy in this issue, they are unlikely to get the arbitrage benefit. From a retail investor's point of view, they should enter only if they are ready to stay invested for the long term. If they want to exit in the interim, they are likely to get a lower realisation of at least 15-20 basis points. Market opinion, however, is divided on IRFC's move. While some feel this will ensure that only genuine retail investors subscribe to these bonds, many others say the institution is tampering with a free market.

IRFC could have opted for a single pricing mechanism like NHAI and PFC. This would not have confused buyers. With this new clause, they as issuers are trying to control the rate of returns investors can earn in the secondary market. NHAI and PFC offered 8.2 per cent and 8.3 per cent, respectively, for all sets of investors.

The investment banker cites the example of initial public offers or follow-on offers by the government, where the retail investor gets 5-10 per cent discount. However, there are no conditions of a lower rate if sold on listing.

Thirty per cent of the IRFC issue size has been reserved for retail investors, 25 per cent for high networth individuals and 45 per cent for institutional buyers.

Offers more to them, but introduces clause that buyers in the secondary market will earn lower returns
 
How to apply to IRFC Bonds?

Apply for IRFC Tax Free Bonds forms below

Download IRFC Tax Free Bond Application Forms

Submit the filled up form to Collection canter near you

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Application form for Tax Saving Infrastructure Bond and more information

Current open Infra Bond Application form

 

Submit filled up application    Collection canter near you

 

 

 

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Invest in Tax Saving Mutual Funds ( ELSS Mutual Funds ) to upto Rs 1 lakh and Save tax under Section 80C.

 

Invest Tax Saving Mutual Funds Online

Tax Saving Mutual Funds Online

These links can be used to Purchase Mutual Funds Online that are regular also (Investment, non-tax saving)

 

Download Tax Saving Mutual Fund Application Forms from all AMCs

Download Tax Saving Mutual Fund Applications

 

These Application Forms can be used for buying regular mutual funds also

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Mutual Fund Application Forms Download Any Applications
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