https://v2.webnotes.in/tags/equity-mutual-fund-tax/Recent content in Equity Mutual Fund Tax on WebNotesHugoen-INMon, 18 May 2026 00:00:00 +0000https://v2.webnotes.in/mutual-fund-taxation-india/Mon, 18 May 2026 00:00:00 +0000https://v2.webnotes.in/mutual-fund-taxation-india/<p><strong>Mutual fund taxation in India</strong> is the framework under which capital gains, dividends, and distributions from mutual fund holdings are taxed. The framework distinguishes by scheme category (equity-oriented, debt-oriented, hybrid), by holding period (short-term vs long-term), by transaction type (redemption vs dividend vs SIP-level partial redemption), and by investor status (resident vs NRI). The structural framework was reset by the <a href="https://v2.webnotes.in/debt-mutual-fund-taxation-2023/">April 2023 debt mutual fund taxation reform</a> which removed indexation benefit on debt funds, and again by the <a href="https://v2.webnotes.in/capital-gains-tax-equity-india/">Finance Act 2024 of July 2024</a> which raised equity STCG and LTCG rates.</p>