{"id":29562,"date":"2025-07-30T16:46:06","date_gmt":"2025-07-30T11:16:06","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=29562"},"modified":"2025-08-20T17:03:08","modified_gmt":"2025-08-20T11:33:08","slug":"tax-regime-specific-to-mf-investors-applicable-for-fy-2024-25","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/tax-regime-specific-to-mf-investors-applicable-for-fy-2024-25\/","title":{"rendered":"Tax Regime Specific to MF Investor applicable for FY 2024-25"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6ad47aaaa5d99\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6ad47aaaa5d99\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/tax-regime-specific-to-mf-investors-applicable-for-fy-2024-25\/#Tax_Regime_Specific_to_Mutual_Fund_Investors_in_India_applicable_for_the_FY_2024-25\" >Tax Regime Specific to Mutual Fund Investors in India applicable for the FY 2024-25<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/tax-regime-specific-to-mf-investors-applicable-for-fy-2024-25\/#Equity-Oriented_Mutual_Funds_EOFs\" >Equity-Oriented Mutual Funds (EOFs)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/tax-regime-specific-to-mf-investors-applicable-for-fy-2024-25\/#Specified_Mutual_Funds_as_per_Section_50AA\" >Specified Mutual Funds (as per Section 50AA)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/tax-regime-specific-to-mf-investors-applicable-for-fy-2024-25\/#Other_Mutual_Funds_eg_Hybrid_Non-EOFs\" >Other Mutual Funds (e.g., Hybrid \/ Non-EOFs)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/tax-regime-specific-to-mf-investors-applicable-for-fy-2024-25\/#Holding_Period_for_Capital_Gains_Classification\" >Holding Period for Capital Gains Classification<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/carajput.com\/blog\/tax-regime-specific-to-mf-investors-applicable-for-fy-2024-25\/#Capital_Gains_Tax_Rates_Section_112_112A\" >Capital Gains Tax Rates (Section 112 \/ 112A)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/carajput.com\/blog\/tax-regime-specific-to-mf-investors-applicable-for-fy-2024-25\/#Corporate_Taxation\" >Corporate Taxation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/carajput.com\/blog\/tax-regime-specific-to-mf-investors-applicable-for-fy-2024-25\/#Surcharge_Cess\" >Surcharge &amp; Cess<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/carajput.com\/blog\/tax-regime-specific-to-mf-investors-applicable-for-fy-2024-25\/#Special_Provisions\" >Special Provisions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/carajput.com\/blog\/tax-regime-specific-to-mf-investors-applicable-for-fy-2024-25\/#Exemptions_from_Capital_Gains\" >Exemptions from Capital Gains:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/carajput.com\/blog\/tax-regime-specific-to-mf-investors-applicable-for-fy-2024-25\/#Definition_of_EOF_Section_112A\" >Definition of EOF (Section 112A):<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/carajput.com\/blog\/tax-regime-specific-to-mf-investors-applicable-for-fy-2024-25\/#NRI-Specific_Provisions\" >NRI-Specific Provisions<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-25368\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/10\/MF-.-.jpg\" alt=\"Mutual Fund Taxation\" width=\"1001\" height=\"1280\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/10\/MF-.-.jpg 1001w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/10\/MF-.--235x300.jpg 235w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/10\/MF-.--801x1024.jpg 801w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/10\/MF-.--768x982.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/10\/MF-.--800x1023.jpg 800w\" sizes=\"auto, (max-width: 1001px) 100vw, 1001px\" \/><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"Tax_Regime_Specific_to_Mutual_Fund_Investors_in_India_applicable_for_the_FY_2024-25\"><\/span><span style=\"color: #000080;\"><strong>Tax Regime Specific to Mutual Fund Investors in India applicable for the FY 2024-25<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Equity-Oriented_Mutual_Funds_EOFs\"><\/span><span style=\"color: #000080;\"><strong>Equity-Oriented Mutual Funds (EOFs) <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><em>(Excluding Equity Oriented Fund of Funds)<\/em><br \/>\n<strong>Condition<\/strong>: STT must be paid on purchase and sale.<\/p>\n<table>\n<thead>\n<tr>\n<td><strong>Investor Type<\/strong><\/td>\n<td><strong>STCG <em>(\u2264 12 months)<\/em><\/strong><\/td>\n<td><strong>LTCG <em>(&gt;12 months)<\/em><\/strong><\/td>\n<td><strong>Dividend Taxation<\/strong><\/td>\n<td><strong>TDS on Cap Gains<\/strong><\/td>\n<td><strong>TDS on Dividend<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Resident Individual \/ HUF \/ AOP \/ BOI<\/td>\n<td>15% (before 23 Jul)<br \/>\n20% (after 23 Jul)<\/td>\n<td>10% (before 23 Jul)<br \/>\n12.5% (after 23 Jul; &gt; \u20b91.25 lakh)<\/td>\n<td>Taxed at applicable slab rate (if opted)<\/td>\n<td>NIL<\/td>\n<td>10%<\/td>\n<\/tr>\n<tr>\n<td>Domestic Companies<\/td>\n<td>Same as above<\/td>\n<td>Same as above<\/td>\n<td>Taxed at applicable corporate rate<\/td>\n<td>NIL<\/td>\n<td>10%<\/td>\n<\/tr>\n<tr>\n<td>NRIs<\/td>\n<td>Same as above<\/td>\n<td>Same as above<\/td>\n<td>Taxed at 20%<\/td>\n<td>15%\/20%<\/td>\n<td>20%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Note<\/strong>:<\/p>\n<ul>\n<li>No indexation or foreign exchange fluctuation benefit under Section 112A.<\/li>\n<li>FMV as on 31-Jan-2018 still applicable for grandfathering LTCG.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Specified_Mutual_Funds_as_per_Section_50AA\"><\/span><span style=\"color: #000080;\"><strong>Specified Mutual Funds (as per Section 50AA)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>Definition (FY 2024-25)<\/strong>: Funds where <strong>\u226435%<\/strong> of proceeds are invested in domestic equity shares.<\/p>\n<table>\n<thead>\n<tr>\n<td><strong>Investor Type<\/strong><\/td>\n<td><strong>STCG<\/strong><\/td>\n<td><strong>LTCG<\/strong><\/td>\n<td><strong>Dividend Taxation<\/strong><\/td>\n<td><strong>TDS on Cap Gains<\/strong><\/td>\n<td><strong>TDS on Dividend<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Resident Individual \/ HUF \/ AOP \/ BOI<\/td>\n<td>Taxed at applicable slab rate<\/td>\n<td><em>Not applicable<\/em> (All gains = STCG)<\/td>\n<td>Taxed at applicable slab rate<\/td>\n<td>NIL<\/td>\n<td>10%<\/td>\n<\/tr>\n<tr>\n<td>Domestic Companies<\/td>\n<td>15%\/22%\/25%\/30% depending on turnover\/provisions<\/td>\n<td><em>Not applicable<\/em><\/td>\n<td>Taxed at applicable corporate rate<\/td>\n<td>NIL<\/td>\n<td>10%<\/td>\n<\/tr>\n<tr>\n<td>NRIs<\/td>\n<td>30% (as STCG only)<\/td>\n<td><em>Not applicable<\/em><\/td>\n<td>Taxed at 20%<\/td>\n<td>30%<\/td>\n<td>20%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Examples of Specified Funds (FY 2024-25):<\/p>\n<ul>\n<li>Fund of Funds (including overseas)<\/li>\n<li>Debt Funds (Liquid, Gilt, Bond ETFs)<\/li>\n<li>Gold ETFs<\/li>\n<li>Infrastructure Debt Funds<\/li>\n<\/ul>\n<p>Effective FY 2025-26, new definition applies (MFs with &gt;65% in debt\/money market instruments).<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Other_Mutual_Funds_eg_Hybrid_Non-EOFs\"><\/span><span style=\"color: #000080;\"><strong>Other Mutual Funds (e.g., Hybrid \/ Non-EOFs)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table>\n<thead>\n<tr>\n<td><strong>Investor Type<\/strong><\/td>\n<td><strong>STCG<\/strong><\/td>\n<td><strong>LTCG<\/strong><\/td>\n<td><strong>Dividend Taxation<\/strong><\/td>\n<td><strong>TDS on Cap Gains<\/strong><\/td>\n<td><strong>TDS on Dividend<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Resident Individual \/ HUF \/ AOP \/ BOI<\/td>\n<td>At applicable slab rate<\/td>\n<td>20% (with indexation) or 12.5%11<\/td>\n<td>Taxed at applicable slab rate<\/td>\n<td>NIL<\/td>\n<td>10%<\/td>\n<\/tr>\n<tr>\n<td>Domestic Companies<\/td>\n<td>15%\/22%\/25%\/30%<\/td>\n<td>20% or 12.5%<\/td>\n<td>Taxed at corporate rate<\/td>\n<td>NIL<\/td>\n<td>10%<\/td>\n<\/tr>\n<tr>\n<td>NRIs<\/td>\n<td>30% (STCG)<\/td>\n<td>20% (Listed units)<br \/>\n10% (Unlisted units)<br \/>\n12.5% (Optional)<\/td>\n<td>Taxed at 20%<\/td>\n<td>30% (STCG) \/ 20% (LTCG)<\/td>\n<td>20%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>LTCG Indexation: Available on listed units. Optional 12.5% rate available without indexation or currency benefit. Key Notes and Amendments<\/p>\n<ol>\n<li>Section 50AA (effective FY 2023\u201324):<br \/>\nAll gains on <em>specified mutual funds<\/em> (\u226435% equity) acquired on or after 1 April 2023 are treated as STCG, regardless of holding period.<\/li>\n<li>Post-23 July 2024 Tax Rates (as per Finance Act 2024):\n<ul>\n<li>STCG on EOFs: Increased from 15% \u2192 20%<\/li>\n<li>LTCG on EOFs: Increased from 10% \u2192 12.5%, applicable on gains &gt; \u20b91.25 lakh<\/li>\n<\/ul>\n<\/li>\n<li>TDS Threshold for Dividends:\n<ul>\n<li>No TDS if dividend paid to resident &lt; \u20b95,000\/year.<\/li>\n<li>For NRIs, TDS always applies @20%.<\/li>\n<\/ul>\n<\/li>\n<li>Surcharge &amp; Cess:\n<ul>\n<li>All tax rates are subject to surcharge and 4% Health &amp; Education Cess.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<h3><span class=\"ez-toc-section\" id=\"Holding_Period_for_Capital_Gains_Classification\"><\/span><span style=\"color: #000080;\"><strong> Holding Period for Capital Gains Classification<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-28647\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/02\/capital-gain.jpeg\" alt=\"taxation of capital gains from the sale of stocks and other assets:\" width=\"1068\" height=\"1280\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/02\/capital-gain.jpeg 1068w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/02\/capital-gain-250x300.jpeg 250w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/02\/capital-gain-854x1024.jpeg 854w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/02\/capital-gain-768x920.jpeg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/02\/capital-gain-800x959.jpeg 800w\" sizes=\"auto, (max-width: 1068px) 100vw, 1068px\" \/><\/h2>\n<table>\n<thead>\n<tr>\n<td>Mutual Fund Type<\/td>\n<td>Transfer Date<\/td>\n<td>Listed Units<\/td>\n<td>Unlisted Units<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Non-EOF &amp; Non-specified Mutual Fund<\/td>\n<td>Before 23 July 2024<\/td>\n<td>LTCG if held &gt; 36 months<\/td>\n<td>LTCG if held &gt; 36 months<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>On or after 23 July 2024<\/td>\n<td>LTCG if held &gt; 12 months<\/td>\n<td>LTCG if held &gt; 24 months<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Capital_Gains_Tax_Rates_Section_112_112A\"><\/span><span style=\"color: #000080;\"><strong>Capital Gains Tax Rates (Section 112 \/ 112A)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000080;\"><strong>\u00a0<em>Residents<\/em><\/strong><\/span><\/p>\n<table style=\"height: 348px;\" width=\"846\">\n<thead>\n<tr>\n<td><strong>Type of Fund<\/strong><\/td>\n<td><strong>STCG<\/strong><\/td>\n<td><strong>LTCG<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Equity-Oriented Funds<\/td>\n<td>15% (before 23 Jul)<br \/>\n20% (after 23 Jul)<\/td>\n<td>10% (before 23 Jul)<br \/>\n12.5% (after 23 Jul, above \u20b91.25L)<\/td>\n<\/tr>\n<tr>\n<td>Non-EOF \/ Debt Funds<\/td>\n<td>As per slab<\/td>\n<td>20% with indexation (before 23 Jul)<br \/>\n12.5% without indexation (after 23 Jul)<\/td>\n<\/tr>\n<tr>\n<td>Specified Mutual Funds<\/td>\n<td>As per slab<\/td>\n<td><strong>Deemed STCG<\/strong> \u2013 taxed as per slab<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"color: #000080;\"><strong><em>NRIs<\/em><\/strong><\/span><\/p>\n<table style=\"height: 389px;\" width=\"896\">\n<thead>\n<tr>\n<td><strong>Fund Type<\/strong><\/td>\n<td><strong>STCG<\/strong><\/td>\n<td><strong>LTCG<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Equity-Oriented Funds<\/td>\n<td>15% \/ 20%<\/td>\n<td>10% \/ 12.5% on gains &gt; \u20b91.25L<\/td>\n<\/tr>\n<tr>\n<td>Listed Debt Funds<\/td>\n<td>30%<\/td>\n<td>20% with indexation (before 23 Jul)<br \/>\n12.5% without indexation (after 23 Jul)<\/td>\n<\/tr>\n<tr>\n<td>Unlisted Debt Funds<\/td>\n<td>30%<\/td>\n<td>10% without indexation or currency benefit<br \/>\n12.5% (after 23 Jul, no indexation)<\/td>\n<\/tr>\n<tr>\n<td>Specified Mutual Funds<\/td>\n<td>30%<\/td>\n<td><strong>All gains treated as STCG<\/strong> \u2013 taxed at 30%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"color: #000080;\"><strong>TDS Rates<\/strong><\/span><\/p>\n<table>\n<thead>\n<tr>\n<td>Nature of Income<\/td>\n<td>Resident Investors<\/td>\n<td>Non-Resident Investors<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Capital Gains \u2013 STCG \/ LTCG<\/td>\n<td>No TDS<\/td>\n<td>15% \/ 20% \/ 30% (as applicable)<\/td>\n<\/tr>\n<tr>\n<td>Dividends (Total &gt; \u20b95,000\/year)<\/td>\n<td>10%<\/td>\n<td>20% or DTAA rate (with TRC and disclosures)<\/td>\n<\/tr>\n<tr>\n<td>No PAN (NRI) \u2013 Section 206AA<\/td>\n<td>Not applicable<\/td>\n<td>Higher of: 20% or rates in force (unless Rule 37BC conditions are met)<\/td>\n<\/tr>\n<tr>\n<td>Non-filers \u2013 Section 206AB<\/td>\n<td>2\u00d7 applicable rate or 5%<\/td>\n<td>Not applicable to non-residents w\/o PE<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Corporate_Taxation\"><\/span><span style=\"color: #000080;\"><strong>Corporate Taxation<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table>\n<thead>\n<tr>\n<td>Type of Domestic Company<\/td>\n<td>Applicable Tax Rate<\/td>\n<td>Conditions<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Regular companies (turnover \u2264 \u20b9400 crore in FY 22-23)<\/td>\n<td>25%<\/td>\n<td>Default corporate tax<\/td>\n<\/tr>\n<tr>\n<td>Companies under Section 115BAA<\/td>\n<td>22%<\/td>\n<td>Opt-in; no MAT; no exemptions\/deductions<\/td>\n<\/tr>\n<tr>\n<td>New manufacturing cos. under Section 115BAB<\/td>\n<td>15%<\/td>\n<td>Only on income from manufacturing; incidental income taxed at 22%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Surcharge_Cess\"><\/span><span style=\"color: #000080;\"><strong>Surcharge &amp; Cess<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000080;\"><strong><em>For Individuals \/ HUFs \/ AOPs<\/em><\/strong><\/span><\/p>\n<table style=\"height: 333px;\" width=\"614\">\n<thead>\n<tr>\n<td><strong>Income Range<\/strong><\/td>\n<td><strong>Surcharge<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u20b950 lakh to \u20b91 crore<\/td>\n<td>10%<\/td>\n<\/tr>\n<tr>\n<td>\u20b91 crore to \u20b92 crore<\/td>\n<td>15%<\/td>\n<\/tr>\n<tr>\n<td>\u20b92 crore to \u20b95 crore<\/td>\n<td>25%<\/td>\n<\/tr>\n<tr>\n<td>&gt; \u20b95 crore<\/td>\n<td>37%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"color: #000080;\"><strong>\u00a0<\/strong><strong>Cap on surcharge<\/strong>:<\/span><\/p>\n<ul>\n<li>15% for capital gains under Sections 111A, 112, and 112A<\/li>\n<li>25% cap if New Tax Regime (Section 115BAC(1A)) opted<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>Securities Transaction Tax (STT)<\/strong><\/span><\/p>\n<table style=\"height: 319px;\" width=\"849\">\n<thead>\n<tr>\n<td><strong>Transaction<\/strong><\/td>\n<td><strong>STT Rate<\/strong><\/td>\n<td><strong>Payable by<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Purchase of EOF units<\/td>\n<td>Nil<\/td>\n<td>\u2013<\/td>\n<\/tr>\n<tr>\n<td>Sale of EOF units (delivery-based on exchange)<\/td>\n<td>0.001%<\/td>\n<td>Seller<\/td>\n<\/tr>\n<tr>\n<td>Sale of EOF units (non-delivery)<\/td>\n<td>0.025%<\/td>\n<td>Seller<\/td>\n<\/tr>\n<tr>\n<td>Redemption of EOF units to the AMC<\/td>\n<td>0.001%<\/td>\n<td>Seller<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Special_Provisions\"><\/span><span style=\"color: #000080;\"><strong>Special Provisions<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li>Bonus Stripping (Section 94(8)):<\/li>\n<\/ol>\n<ul>\n<li>Loss from sale of original units disallowed if:\n<ul>\n<li>Acquired \u2264 3 months before record date; and<\/li>\n<li>Sold \u2264 9 months after record date.<\/li>\n<\/ul>\n<\/li>\n<li>Disallowed loss added to cost of bonus units.<\/li>\n<li>Applies also to REITs, InvITs, and AIFs.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Exemptions_from_Capital_Gains\"><\/span><span style=\"color: #000080;\"><strong>Exemptions from Capital Gains:<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table style=\"height: 332px;\" width=\"903\">\n<thead>\n<tr>\n<td><strong>Transaction<\/strong><\/td>\n<td><strong>Exemption Applicable<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Consolidation of 2+ schemes within same category (EOF\/non-EOF)<\/td>\n<td>Exempt<\/td>\n<\/tr>\n<tr>\n<td>Consolidation of plans (e.g., dividend to growth)<\/td>\n<td>Exempt<\/td>\n<\/tr>\n<tr>\n<td>Switching between plans (growth \u2194 dividend) within a scheme<\/td>\n<td>Taxable transfer<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"color: #000080;\"><strong>Segregated Portfolio Taxation:<\/strong><\/span><\/p>\n<ul>\n<li>Cost apportioned between <strong>main<\/strong> and <strong>segregated<\/strong> portfolio.<\/li>\n<li>Based on NAV ratio at time of segregation.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Definition_of_EOF_Section_112A\"><\/span><span style=\"color: #000080;\"><strong>Definition of EOF (Section 112A):<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A Fund of Fund (FoF) qualifies as an Equity-Oriented Fund if:<\/p>\n<ul>\n<li>\u226590% in units of another fund traded on a recognised exchange<\/li>\n<li>That fund invests \u226590% in equity shares of Indian listed companies<\/li>\n<\/ul>\n<p>If not met, treated as non-EOF and taxed accordingly.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"NRI-Specific_Provisions\"><\/span><span style=\"color: #000080;\"><strong>NRI-Specific Provisions<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>DTAA Override: Section 90(2) allows treaty benefits if TRC and supporting docs are submitted.<\/li>\n<li>No PAN Relief (Rule 37BC): NRI can avoid 206AA (higher TDS) if Provides TRC, name, address, tax ID, country of residence, etc.<\/li>\n<li>Section 206AB (Higher TDS for non-filers): Not applicable to NRIs without a PE in India.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Tax Regime Specific to Mutual Fund Investors in India applicable for the FY 2024-25 Equity-Oriented Mutual Funds (EOFs) (Excluding Equity Oriented Fund of Funds) Condition: STT must be paid on purchase and sale. Investor Type STCG (\u2264 12 months) LTCG (&gt;12 months) Dividend Taxation TDS on Cap Gains TDS on Dividend Resident Individual \/ HUF &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[10269],"class_list":["post-29562","post","type-post","status-publish","format-standard","hentry","category-income-tax","tag-tax-regime"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.2 - aioseo.com -->\n\t<meta name=\"description\" content=\"NRI-Specific Provisions, Exemptions from Capital Gains, Securities Transaction Tax (STT), Corporate Taxation, Capital Gains Tax Rates (Section 112 \/ 112A), NRI\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"author\" content=\"Rajput Jain &amp; Associates\"\/>\n\t<meta name=\"keywords\" content=\"tax regime,income tax\" \/>\n\t<link rel=\"canonical\" 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