摘要：While enabling oneself eligible for deduction from the partial or total tax liabilities,choosing the best investment is one of the most important decisions a taxpayer in India can make.One of the alternative investment avenues,tax saving bonds in India is considered as an option to serve any investor with two purposes: tax saving and investment growth with almost zero risk.Majority of the investors in India consider investing in a financial instrument as a very critical decision when it comes to the risks in their investments.The present study is to explore how different attributes of a financial instrument (such as tax saving bonds) are perceived by the investors of a province in India.Results in this study indicate that while taxpayers continue to place too much emphasis on return from the investment and in particular tax benefits,interact with other critical firm and product specific attributes such as past performance,lock-in period,etc.,to influence perceptions and evaluations of tax saving bonds.
