Articles tagged “Equity Mutual Fund”
29 articles.
2026 (29)
- How to compute LTCG on equity mutual funds (Section 112A)
Step-by-step guide to computing long-term capital gains (LTCG) on equity-oriented mutual funds in India under Section 112A: the FIFO unit-attribution method, …
- Large and Mid Cap mutual fund in India
A large and mid cap mutual fund is a SEBI-categorised equity scheme that invests minimum 35 per cent in large-cap stocks and minimum 35 per cent in mid-cap …
- Securities Transaction Tax (STT) on equity mutual funds
Securities Transaction Tax (STT) is a tax on equity transactions that applies to equity-oriented mutual fund redemptions and equity ETF transactions. Covers the …
- Flexi Cap mutual fund in India
Encyclopedic reference on the Flexi Cap equity mutual fund category in India: SEBI November 2020 creation, no market-cap minimum requirement, comparison with …
- Section 111A of the Income Tax Act
Encyclopedic reference on Section 111A of the Income Tax Act, 1961: the short-term capital gains tax provision for listed equity and equity-oriented mutual …
- Section 112A of the Income Tax Act
Encyclopedic reference on Section 112A of the Income Tax Act, 1961: the long-term capital gains tax provision for listed equity and equity-oriented mutual …
- BSE 100 TRI (Total Returns Index)
The BSE 100 TRI is the total-return variant of the BSE 100 index, representing the 100 largest companies listed on BSE by free-float market capitalisation. It …
- BSE 500 TRI (Total Returns Index)
The BSE 500 TRI is the total-return variant of the BSE 500 index, representing approximately 93% of the total market capitalisation of BSE-listed companies. It …
- Contra mutual fund
Encyclopedic reference on contra (contrarian) equity mutual funds in India: SEBI definition requiring contrarian investment strategy, difference from value …
- Focused equity mutual fund
Encyclopedic reference on focused equity mutual funds in India: SEBI 30-stock maximum concentrated portfolio rule, no market-cap constraint, high conviction …
- Grandfathering of LTCG on equity MFs (31 January 2018)
The 31 January 2018 grandfathering provision under Section 55(2)(ac) shields pre-2018 equity mutual fund gains from LTCG tax. Computation method, NAV lookup, …
- Large-and-midcap mutual fund
Encyclopedic reference on large-and-midcap equity mutual funds in India: SEBI 35% large-cap and 35% mid-cap mandatory allocation, benchmark NIFTY LargeMidcap …
- Large-cap mutual fund
Comprehensive reference on large-cap equity mutual funds in India: SEBI October 2017 categorisation rules, top-100 company mandate, asset allocation, taxation, …
- LTCG on equity mutual funds (Section 112A)
Section 112A taxes long-term capital gains on equity-oriented mutual funds at 12.5% above Rs 1.25 lakh (Finance Act 2024). Grandfathering, no indexation, and …
- Mid-cap mutual fund
Encyclopedic reference on mid-cap equity mutual funds in India: SEBI 2017 definition (101st-250th companies), 65% minimum allocation rule, benchmark indices, …
- Multi-cap fund vs flexi-cap fund in India
A factual comparison of SEBI-defined multi-cap and flexi-cap equity mutual fund categories in India, covering mandatory allocation rules, portfolio …
- Multi-cap mutual fund
Encyclopedic reference on multi-cap equity mutual funds in India: SEBI September 2020 mandatory 25-25-25 allocation rule across large-cap, mid-cap, and …
- NIFTY 50 TRI (Total Returns Index)
The NIFTY 50 TRI is the total-return variant of India's benchmark large-cap equity index, reinvesting dividends into the index level. It is the most widely used …
- NIFTY 500 TRI
The NIFTY 500 TRI is the total-return variant of the NIFTY 500 index, covering the 500 largest NSE-listed companies and representing approximately 96% of NSE's …
- NIFTY Midcap 150 TRI
The NIFTY Midcap 150 TRI is the total-return variant of the NIFTY Midcap 150 index, covering companies ranked 101-250 by full market capitalisation on NSE. It …
- NIFTY Smallcap 250 TRI
The NIFTY Smallcap 250 TRI is the total-return variant of the NIFTY Smallcap 250 index, covering companies ranked 251-500 by full market capitalisation on NSE. …
- Section 80C deduction for ELSS
ELSS (Equity-Linked Savings Scheme) investments up to Rs 1.5 lakh per year qualify for Section 80C deduction. Three-year lock-in, equity-fund LTCG on exit, and …
- Sectoral and thematic mutual fund
Encyclopedic reference on sectoral and thematic equity mutual funds in India: SEBI definition, 80% minimum in sector or theme, one-scheme-per-sector exception, …
- Small-cap mutual fund
Encyclopedic reference on small-cap equity mutual funds in India: SEBI 2017 definition (251st company onwards), 65% minimum rule, liquidity risk, benchmark …
- STCG on equity mutual funds (Section 111A)
Section 111A taxes short-term capital gains on equity-oriented mutual funds at 20% (from 23 July 2024) where STT is paid. Scope, computation, and set-off rules …
- STT on equity-oriented mutual fund redemption
Securities transaction tax (STT) is levied at 0.001 per cent on the redemption of equity-oriented mutual fund units. It is charged on the value of units …
- Taxation of equity mutual funds in India
Comprehensive guide to equity mutual fund taxation in India: STCG at 20%, LTCG at 12.5% under Finance Act 2024, STT requirement, grandfathering, ELSS, and …
- Taxation of SIPs (FIFO method)
Each SIP instalment is a separate lot with its own acquisition date. Redemptions are assigned to the earliest lots first (FIFO). Holding-period and gain …
- Value mutual fund
Encyclopedic reference on value equity mutual funds in India: SEBI definition requiring value investment strategy, 65% minimum equity, comparison with contra …