Articles tagged “Indexation”
6 articles.
- Capital gains tax in India
Capital gains tax in India under the Income-tax Act 2025: holding periods, rates by asset, equity and debt fund rules, buyback and SGB changes, loss set-off.
- 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 …
- 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 …
- 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 …
- 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 …
- 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 …