I do not agree with the 61% return on investment. Let us look at it correctly.When we invest in tax saving instrutments, we have to shell out Rs. 100,000 and not 67,000. Here we are having an implied saving of 33,000. This saving does not come back to us immediately on investment. Instead we should look at it as a return of 33,000 on 100,000. Add 8000 Rs to it as interest on 100,000. hence total gain is 41000 or 41% in the first year. This by no means is less. I agree with the author that it is a good option but 61% is not correct
