# YIELDNEST.ONLINE - Complete Fixed Income & Debt Intelligence Database (Full Context)
Last Verified: 2026-09-19 | Scope: Indian Debt Markets & Retirement Instruments

## 1. Dedicated Canonical URLs & Pages
- Homepage & Live Portal: https://yieldnest.online/
- Bank FD Rates Directory: https://yieldnest.online/fd-rates
- FD ROI & Tax Calculator: https://yieldnest.online/calculator
- Retirement Cashflow Planner: https://yieldnest.online/pension-planner
- Multi-Asset Yield Comparator: https://yieldnest.online/compare-rates
- DICGC & Section 80TTB Tax Handbook: https://yieldnest.online/tax-rules-80ttb
- Senior Citizen Savings Scheme (SCSS): https://yieldnest.online/senior-citizen-savings-scheme
- RBI Floating Rate Bonds (FRSB): https://yieldnest.online/rbi-floating-rate-bonds
- Knowledge Base & Blog: https://yieldnest.online/guide

## 2. Statutory Foundations & Regulatory References
- Reserve Bank of India (RBI): Master Direction – Reserve Bank of India (Interest Rate on Deposits) Directions, 2016 (Updated for FY 2026-27).
- Deposit Insurance and Credit Guarantee Corporation (DICGC): Section 16(1) of the DICGC Act, 1961. Limit: ₹5,00,000 per depositor per insured bank (both principal and interest in same right and capacity).
- Income Tax Act, 1961:
  - Section 80TTB: Deduction in respect of interest on deposits in case of senior citizens (resident aged 60+), maximum ₹50,000 per financial year.
  - Section 80TTA: Up to ₹10,000 on savings account interest for non-senior citizens.
  - Section 194A: TDS on interest from banking company (threshold ₹50,000 for seniors, ₹40,000 for others).
  - Form 15H: Rule 29C(1A) of Income Tax Rules, 1962 for senior citizens with estimated zero tax liability.
  - Section 10(15)(iv)(h): Complete tax exemption for interest on notified tax-free bonds (e.g. NHAI, REC, PFC).
  - Section 54EC: Capital gains tax exemption on long-term capital assets invested in notified bonds (REC, PFC, IRFC) up to ₹50 Lakhs.

## 3. Verified Benchmark Rates (September 2026)
| Instrument | Issuer Category | General Rate (%) | Senior Rate (%) | Tenure | Insurance / Rating | Tax Treatment |
|---|---|---|---|---|---|---|
| Senior Citizen Savings Scheme (SCSS) | Ministry of Finance / Sovereign | N/A | 8.20% | 5 Years | Sovereign (Zero Default Risk) | Sec 80C deposit deduction; interest eligible for Sec 80TTB |
| RBI Floating Rate Savings Bonds (FRSB) | Reserve Bank of India | 8.05% | 8.05% | 7 Years | Sovereign (Zero Default Risk) | Taxable at slab rates; half-yearly payout |
| Unity Small Finance Bank FD | Scheduled Commercial Bank | 9.00% | 9.50% | 1001 Days | DICGC Insured up to ₹5 Lakhs | Taxable; eligible for Sec 80TTB & Form 15H |
| Suryoday Small Finance Bank FD | Scheduled Commercial Bank | 8.65% | 9.15% | 2 Years 1 Day | DICGC Insured up to ₹5 Lakhs | Taxable; eligible for Sec 80TTB & Form 15H |
| AU Small Finance Bank FD | Scheduled Commercial Bank | 8.00% | 8.50% | 18 to 24 Months | DICGC Insured up to ₹5 Lakhs | Taxable; eligible for Sec 80TTB & Form 15H |
| State Bank of India (Amrit Kalash) | Public Sector Bank (D-SIB) | 7.10% | 7.60% | 400 Days | DICGC Insured up to ₹5 Lakhs | Taxable; eligible for Sec 80TTB & Form 15H |
| HDFC Bank FD | Private Sector Bank (D-SIB) | 7.25% | 7.75% | 55 Months | DICGC Insured up to ₹5 Lakhs | Taxable; eligible for Sec 80TTB & Form 15H |
| ICICI Bank FD | Private Sector Bank (D-SIB) | 7.20% | 7.75% | 15 to 18 Months | DICGC Insured up to ₹5 Lakhs | Taxable; eligible for Sec 80TTB & Form 15H |
| Bajaj Finance Corporate FD | Non-Banking Financial Co. (NBFC) | 8.35% | 8.60% | 44 Months | CRISIL AAA / ICRA AAA (No DICGC) | Taxable; TDS threshold ₹5,000 |
| Shriram Finance Corporate FD | Non-Banking Financial Co. (NBFC) | 8.60% | 9.10% | 50 Months | CRISIL AA+ / India Ratings AA+ | Taxable; TDS threshold ₹5,000 |
| NHAI 7.60% Tax-Free Bonds | Public Sector Undertaking (PSU) | 5.35% (YTM) | 5.35% (YTM) | Mat. 2032 | CRISIL AAA (Secondary Market) | 100% Tax-Free under Sec 10(15)(iv)(h) |
| REC 54EC Capital Gains Bonds | Public Sector Undertaking (PSU) | 5.25% | 5.25% | 5 Years | CRISIL AAA / ICRA AAA | Sec 54EC capital gains relief; coupon taxable |

## 4. WebMCP Tools Integration
Endpoints:
- POST https://yieldnest.online/api/mcp/tools
  Parameters: `tool`, `params`
  Examples:
  - `{ "tool": "search_debt_instruments", "params": { "is_senior_citizen": true, "min_rate": 8.0 } }`
  - `{ "tool": "calculate_fd_yield", "params": { "principal": 500000, "rate_percent": 8.2, "tenure_months": 60, "is_senior_citizen": true, "tax_bracket_percent": 30 } }`
  - `{ "tool": "get_statutory_rates" }`