Grandfathering
- 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 dividend (IDCW) treatment.
- 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 carry-forward rules.
- How to compute LTCG with grandfathering on Zerodha
Step-by-step guide to applying the grandfathering rule for long-term capital gains on listed equity held before 31 January 2018, using Zerodha Console data and Schedule 112A of ITR-2 or ITR-3.
- 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, and worked examples.
- Grandfathering rule for LTCG
The grandfathering rule for LTCG allows equity investors to use the 31 January 2018 fair market value as the deemed cost of acquisition, reducing taxable.