Articles tagged “Finance Act 2023”
14 articles.
2026 (14)
- How to compute debt mutual fund tax (post Finance Act 2023)
Step-by-step procedure for computing debt mutual fund tax post Finance Act 2023. Covers Section 50AA framework, slab-rate treatment, indexation removal, the …
- SEBI Fund of Funds taxation harmonisation (2023)
The 2023 FoF taxation harmonisation refers to the Finance Act 2023 amendment that aligned Fund of Funds (FoF) tax treatment with the underlying scheme …
- How to compute slab-rate tax on PPFAS Liquid Fund (post Finance Act 2023)
Step-by-step guide to computing slab-rate capital-gains tax on Parag Parikh Liquid Fund and other PPFAS debt-oriented schemes for investments made on or after 1 …
- Parag Parikh Conservative Hybrid Fund Taxation
Encyclopedic reference on the taxation of the Parag Parikh Conservative Hybrid Fund. Covers the hybrid scheme tax treatment based on equity-versus-debt …
- Parag Parikh Liquid Fund Tax Treatment
Encyclopedic reference on the tax treatment of the Parag Parikh Liquid Fund. Covers the debt-oriented mutual fund tax framework, the Finance Act 2023 …
- PPFCF International Allocation: Tax Implications
Encyclopedic reference on the tax implications of the Parag Parikh Flexi Cap Fund (PPFCF) international equity allocation. Covers the preservation of the 65 per …
- Debt mutual fund indexation removal, Finance Act 2023
The Finance Act 2023 (for FY2023-24) removed the indexation benefit and concessional 20 percent long-term capital gains tax rate on debt mutual funds, taxing …
- Debt mutual fund vs bank fixed deposit (post-2023 tax regime)
A factual comparison of debt mutual funds and bank fixed deposits in India under the post-April 2023 tax regime, covering taxation, returns, liquidity, credit …
- Indexation removal for debt MFs (Finance Act 2023)
Finance Act 2023 removed the 20%-with-indexation LTCG benefit for debt mutual funds acquired from 1 April 2023. All gains are now slab-rate short-term gains …
- SEBI debt MF taxation amendment FY24 (India)
Encyclopedic reference on the Finance Act 2023 amendments removing indexation benefit and the 20% LTCG rate for debt mutual funds in India, effective 1 April …
- Taxation of debt mutual funds (post-April 2023)
India's debt mutual fund tax regime changed fundamentally from 1 April 2023: indexation and the 20% LTCG rate were abolished; all gains are now taxed at slab …
- Taxation of gold ETFs and silver ETFs in India
Gold ETFs and silver ETFs are classified as specified mutual funds from 1 April 2023. All gains on new units are taxed at slab rates. Pre-2023 units retain 20% …
- Taxation of hybrid mutual funds in India
Tax treatment of hybrid mutual funds in India depends on whether equity allocation exceeds 65% (equity-oriented) or 35% (specified MF). Finance Act 2023 and …
- Taxation of international funds in India
International mutual funds investing primarily in overseas equity are treated as specified MFs from 1 April 2023: all gains taxed at slab rates. Older units …