|
Individuals / HUF
|
|
|
|
Equity-oriented schemes
|
Debt oriented schemes
|
Money Market and Liquid Schemes
|
|
|
Dividends
|
Nil
|
Nil
|
Nil
|
|
|
Dividend Distribution Tax (DDT, payable by the Scheme)
|
Nil
|
13.519%
|
27.038%
|
|
|
Long Term Capital Gains
|
Nil
|
10% without Indexation / 20% with Indexation (Plus applicable cess of 3%)
|
10% without Indexation / 20% with Indexation (Plus applicable cess of 3%)
|
|
|
Short Term Capital Gains
|
15.45%
|
As per Individual slab rates
|
As per Individual slab rates
|
|
|
Securities transaction tax (STT) will be deducted on equity funds at the time of redemption and switch to the other schemes.
|
|
|
Mutual Fund would also pay securities transaction tax wherever applicable on the securities bought / sold.
|
|
|
|
|
|
|
|
Domestic Companies / Firms
|
|
|
|
Equity-oriented schemes
|
Debt oriented schemes
|
Money Market and Liquid Schemes
|
|
|
Dividends
|
Nil
|
Nil
|
Nil
|
|
|
Dividend Distribution Tax (DDT, payable by the Scheme)
|
Nil
|
32.445%
|
32.445%
|
|
|
Long Term Capital Gains
|
Nil
|
10% without Indexation / 20% with Indexation (Plus applicable cess of 3%)#
|
10% without Indexation / 20% with Indexation (Plus applicable cess of 3%)#
|
|
|
Short Term Capital Gains
|
16.223%
|
32.445%
|
32.445%
|
|
|
# Surcharge of 5% in case of a domestic company, if the total income exceeds Rs 1 crore subject to marginal relief.
|
|
|
|
Securities transaction tax (STT) will be deducted on equity funds at the time of redemption and switch to the other schemes.
|
|
|
Mutual Fund would also pay securities transaction tax wherever applicable on the securities bought / sold.
|
|
|
|
|
|
|
|
|
Non Resident Indian
|
|
|
|
Equity-oriented schemes
|
Debt oriented schemes
|
Money Market and Liquid Schemes
|
|
|
Dividends
|
Nil
|
Nil
|
Nil
|
|
|
Dividend Distribution Tax (DDT, payable by the Scheme)
|
Nil
|
13.519%
|
27.038%
|
|
|
Long Term Capital Gains
|
Nil
|
10% without Indexation / 20% with Indexation (Plus applicable cess of 3%)
|
10% without Indexation / 20% with Indexation (Plus applicable cess of 3%)
|
|
|
Short Term Capital Gains
|
15.45%
|
As per Individual slab rates
|
As per Individual slab rates
|
|
|
|
|
|
|
|
|
The short term / long term capital gain tax will be deducted at the time of redemption of units in case of NRI Investors.
|
|
|
|
Securities transaction tax (STT) will be deducted on equity funds at the time of redemption and switch to the other schemes.
|
|
|
Mutual Fund would also pay securities transaction tax wherever applicable on the securities bought / sold.
|
|