Articles tagged “Equity-Oriented”
2 articles.
- Taxation of Fund of Funds (revised 2024)
Finance Act 2024 harmonised FoF taxation: domestic equity FoFs investing 90%+ in equity-oriented funds now qualify as equity-oriented. Other FoFs remain …
- Taxation of arbitrage funds (equity-oriented)
Arbitrage funds maintain 65%+ equity for equity-fund tax classification: STCG at 20% (held under 12 months) or LTCG at 12.5% (held over 12 months). Post-Finance …