<?xml version="1.0" encoding="utf-8" standalone="yes"?><rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom"><channel><title>Liquid Fund Taxation on WebNotes</title><link>https://v2.webnotes.in/categories/liquid-fund-taxation/</link><description>Recent content in Liquid Fund Taxation on WebNotes</description><generator>Hugo</generator><language>en-IN</language><lastBuildDate>Sat, 16 May 2026 00:00:00 +0000</lastBuildDate><atom:link href="https://v2.webnotes.in/categories/liquid-fund-taxation/index.xml" rel="self" type="application/rss+xml"/><item><title>Parag Parikh Liquid Fund Tax Treatment</title><link>https://v2.webnotes.in/parag-parikh-liquid-fund-tax/</link><pubDate>Sat, 16 May 2026 00:00:00 +0000</pubDate><guid>https://v2.webnotes.in/parag-parikh-liquid-fund-tax/</guid><description>&lt;p&gt;The &lt;strong&gt;&lt;a href="https://v2.webnotes.in/parag-parikh-liquid-fund/"&gt;Parag Parikh Liquid Fund&lt;/a&gt;
&lt;/strong&gt; is the &lt;a href="https://v2.webnotes.in/ppfas-mutual-fund/"&gt;PPFAS Mutual Fund&lt;/a&gt;
 liquid scheme, launched on &lt;strong&gt;9 May 2018&lt;/strong&gt; and benchmarked to the &lt;strong&gt;CRISIL Liquid Debt B-I Index&lt;/strong&gt;. As a &lt;strong&gt;debt-oriented mutual fund&lt;/strong&gt; under the &lt;a href="https://v2.webnotes.in/sebi-mutual-funds-regulations-1996/"&gt;SEBI Mutual Funds Regulations 1996&lt;/a&gt;
 liquid-fund category, the scheme is taxed under the &lt;strong&gt;debt-oriented mutual fund&lt;/strong&gt; framework, which was materially restructured by the &lt;strong&gt;Finance Act 2023&lt;/strong&gt; through the insertion of &lt;strong&gt;Section 50AA&lt;/strong&gt; into the &lt;a href="https://v2.webnotes.in/income-tax-india/"&gt;Income-tax Act, 1961&lt;/a&gt;
, effective &lt;strong&gt;1 April 2023&lt;/strong&gt;.&lt;/p&gt;</description></item></channel></rss>