Topic
Capital gains tax is income tax on the profit from selling assets such as shares, mutual fund units and property, at rates that depend on the asset and how long it was held.
124 storiesLatest 15 Oct 2026, 13:08 IST
Markets/
SEBI's 14 August 2026 circular lets online bond platforms (OBPPs) offer IFSCA-regulated products and Section 54EC capital-gains bonds. What changed, the disclosure rules and the rate backdrop.
NRI
RBI Master Direction 11/2017-18 lets NRIs and OCIs buy Indian shares on a repatriation basis (Section 6.3) or non-repatriation basis (Section 6.4). Here is how fund flows, TDS and DTAA tax differ.
Investing
AMFI's September 2025 data shows debt funds losing Rs 1,01,977 crore to advance-tax withdrawals while passive funds drew Rs 19,057 crore. Index fund vs debt fund, compared on tax and goal.
NRI
The 4 March 2021 MHA notification sets what OCI cardholders can do: NRI parity for property (not agricultural), FEMA accounts and the USD 1 million repatriation cap, plus the India tax treatment.
Investing
SEBI's 27 February 2025 circular forces AMCs to deploy NFO money within 30 business days. We set a post-rule New Fund Offer against an existing scheme on deployment risk, tax and investor goals.
NRI
Under Schedule IV of India's Non-debt Instruments Rules, an NRI's non-repatriation investment is deemed domestic. Here is the FEMA basis, the India tax, the US treaty position and how repatriation still works.
Investing
ELSS vs PPF for Section 80C: how ELSS's 3-year lock-in guarantees LTCG treatment, pairing a Rs 1.5 lakh deduction with the Rs 1.25 lakh LTCG exemption and a 12.5% cap.
Investing
Every STP instalment is a taxable redemption from the source fund. Here is why a liquid-to-equity STP beats running one out of an equity fund for staged entry.
Investing
SEBI's 5 October 2020 risk-o-meter circular put six risk bands on every mutual fund and made them recalculate monthly. Liquid fund vs small-cap fund, how the dial moves, and the tax that ignores it.
Investing
SEBI's 31 August 2021 circular made fund houses show the benchmark's risk-o-meter beside the scheme's. Here is how to read the gap to spot hidden fund risk, and how the resulting gains are taxed.
Investing
Equity funds bought before 1 February 2018 get a grandfathered cost base set to the 31 Jan 2018 FMV. Here is the worked arithmetic, the 12.5% LTCG rule and who should redeem when.
Investing
IDCW payouts are taxed at your slab every year; Growth defers to 12.5% LTCG. A worked 20-year comparison shows why a 30%-slab Growth investor ends 29-53% richer.
NRI
Chapter XII-A of the Income-tax Act offers NRIs concessional treatment on Indian investment income, a return-filing waiver under section 115G and foreign-currency gain computation. Here is how it works in FY 2025-26.
Investing
At 11% CAGR over 8 years, a Sovereign Gold Bond held to maturity leaves about Rs 3 lakh more in hand than physical or digital gold on a Rs 10 lakh investment. Here is the post-tax math.
Investing
On the same gross SWP withdrawal, an equity fund's Rs 1.25 lakh LTCG exemption and 12.5% rate can beat a debt fund taxed at your slab rate. Worked FY 2025-26 post-tax maths.
NRI
How the RBI's Master Circular lets NRIs repatriate up to USD 1 million a year, send USD 100,000 to students abroad, and move residential-property proceeds, plus the India and foreign tax that follows.
NRI
How the RBI's USD 250,000 LRS window lets residents lend interest-free to NRI relatives and invest abroad, and how FEMA, DTAA rates and Indian tax treat every leg.
Investing
AMFI puts mutual fund industry AUM at Rs 87.08 lakh crore as of 31 August 2026, a sixfold decade rise. We compare an equity SIP against PPF for long-term wealth, with 2026 tax rates.
Tax
For AY 2026-27, resident individuals can report exempt LTCG under section 112A up to Rs 1.25 lakh in ITR-1 Sahaj. Here is how the Rs 1.25 lakh threshold, the 12.5% rate and the ITR-1 eligibility rules actually work.
NRI
How NRIs in the US, UK or UAE repatriate Indian property sale proceeds: the RBI two-property and USD 1 million rules, 12.5% LTCG tax, Section 195 TDS and Form 15CA/15CB.
Investing
SEBI's July 2023 circular lets a fund call itself ESG only under six strategies, with 65% of AUM in BRSR Core-assured firms. How ESG funds compare with plain equity funds, plus the 12.5% LTCG math.
Investing
SEBI caps mutual fund TER by AUM slab under Regulation 52. We compare direct versus regular plans, model the 0.5% drag over 25 years, and set out the 12.5% LTCG rules.
Investing
AMFI puts industry AUM at Rs 85.76 lakh crore on 31 July 2026, a six-fold rise in ten years. We compare equity mutual funds against PPF for long-term wealth, with verified 2026 tax and rate data.
NRI
NRIs and OCIs can hold Indian listed shares on a repatriation or non-repatriation basis under RBI's Master Direction. How each route is taxed in India and abroad, and what you may repatriate.
Investing
SEBI's 2017 categorisation gave Retirement and Children's Funds a mandatory 5-year lock-in. We compare them against NPS, Sukanya Samriddhi and PPF on exit rules and 12.5% capital-gains tax.
Investing
SEBI's 6 October 2017 categorisation circular requires an index fund or ETF to hold a minimum 95% of total assets in the index it tracks. What that floor guarantees, and what it does not.
Investing
SEBI's 2018 TER circular lets funds add 30 bps for B-30 city inflows and mandates daily expense-ratio disclosure. How Direct vs Regular plans compare on cost and tax in 2026.
Investing
Regular vs Direct equity fund plans share one SEBI TER cap (2.25% to 1.05% by AUM) but differ on cost. See the slabs, the post-July 2024 tax, and who picks which.
Investing
AMFI data puts SIP contributions at Rs 31,961 crore in July 2026. What the monthly route does that a lumpsum does not, how the 12-month clock runs per instalment, and who each suits.
NRI
How NRIs and PIOs repatriate inherited Indian property sale proceeds: the USD 1 million NRO ceiling under FEMA, the 12.5% capital gains tax, Section 195 TDS and DTAA credit.
Investing
SEBI's Rs 50 lakh PMS floor under Regulation 23(2), compared with mutual funds on ownership, fee caps, exit loads and tax on churn, plus the proposed Rs 25 lakh MF-only PMS.
Investing
SEBI’s 28 November 2025 circular reclassifies REITs as equity-related instruments while InvITs stay hybrid. Here is what it means for index funds, mutual fund limits and your REIT capital-gains and distribution tax.
NRI
NRI, PIO and OCI are three legally distinct statuses under Indian law. We map how each affects your passport, voting rights, FEMA position, DTAA taxation and NRO repatriation limits.
Investing
SEBI's 5 November 2024 circular makes funds disclose Direct and Regular Plan expenses, returns and yield separately, and colour-codes the six-level Risk-o-meter. Here is what it means for your money.
NRI
A 2026 guide to the RBI Portfolio Investment Scheme for NRIs buying Indian shares: the 5% individual and 10% aggregate holding ceilings, and how sections 111A, 112A and the DTAA tax the gains.
Markets
SEBI's Master Circular for Mutual Funds, dated 20 March 2026, folds every extant fund rule into one document. Here is what it covers on TER, categorisation and tax, and the checks to run today.
Tax
Section 54EC exempts up to Rs 50 lakh of long-term capital gain on land or building if you reinvest in NHAI, REC, PFC or IRFC bonds within 6 months. Worked example, 5-year lock-in and timing traps.
Investing
Indian mutual fund AUM grew from Rs 15.18 trillion in July 2016 to Rs 85.76 trillion in July 2026. We compare equity mutual funds and PPF for a 10-year goal, with tax rates worked out.
Investing
Since 1 April 2023 specified debt funds are taxed at slab rate with no indexation, while equity funds pay 12.5% above Rs 1.25 lakh. We run the post-tax math across SEBI's 16 debt categories.
Investing
ELSS versus PPF for your Section 80C deduction: a three-year equity lock-in taxed at 12.5% LTCG against a 15-year PPF paying 7.1% tax-free. Which fits your risk profile and regime.
NRI
How NRIs claim double taxation relief: bilateral credit under Sections 90 and 90A, unilateral relief under Section 91, and the Ordinary Credit method for foreign tax credit filed through Form 67.
Investing
SIP versus lump sum for managing market-timing risk: how AMFI's Rs 500 rupee cost averaging works, the 12.5% LTCG and 20% STCG rules from 23 July 2024, and who should pick which.
NRI
Section 90 of the Income-tax Act lets NRIs claim DTAA treaty rates on Indian income, but only with a valid Tax Residency Certificate and Form 10F. Here is how the relief and repatriation work.
NRI
Section 195 forces buyers to withhold full capital-gains tax before paying an NRI seller, with no exemption threshold. Rates, surcharge, DTAA relief and repatriation, explained.
Investing
SEBI ranks companies by full market capitalisation to sort large, mid and small cap funds: 1st-100th, 101st-250th and 251st onwards. Here is how the 2017 rule, the 80/65/65 holding floors and equity tax at 12.5% shape your choice.
NRI
Section 115E taxes an NRI's investment income from foreign-exchange assets at a flat 20% and long-term capital gains at 10%. A guide to Chapter XII-A, DTAA rates and NRO repatriation.
Investing
AMFI's June 2026 data shows Rs 84.18 lakh crore in mutual fund AAUM. We compare ELSS and PPF on lock-in, returns and tax, with verified 2026 rates, to settle which fits which investor.
Investing
AMFI data shows Rs 31,781 crore flowed into SIPs in June 2026. We compare an equity mutual fund SIP against PPF at 7.1% for a long-term goal - on return, risk, lock-in and tax.
Investing
SEBI's tiered TER caps equity fund fees from 2.25% down to a 1.05% floor as assets grow. Here is how the regular vs direct plan gap compounds to Rs 6-14 lakh on a Rs 10 lakh holding over 15-20 years.
Investing
SEBI's MF Lite framework, effective 31 December 2024, cuts the passive-only AMC net worth bar to Rs 35 crore. We compare index funds versus ETFs on cost, structure and tax for long-term investors.
NRI
How FEMA 1999 and RBI Master Direction 12/2015-16 govern what NRIs and OCIs can buy, the Section 195 TDS on sale, DTAA capital-gains rights at 12.5%, and NRO/NRE repatriation limits.
NRI
When an NRI sells Indian property the buyer deducts TDS under Section 195, not the 1% resident rate. Here is the arithmetic, the Section 197 relief, and repatriation.
Investing
India ran a record Rs 31,781 crore through SIPs in June 2026, but that is a gross number. Here is the post-tax math on equity SIP LTCG versus PPF, and how the Rs 1.25 lakh exemption cuts your effective tax.
Investing
Flexi cap needs only 65% equity with no size split; multi cap must hold 25% each in large, mid and small cap. We compare the two SEBI mandates, their identical equity tax, and who each suits.
NRI
How NRIs and PIOs repatriate up to USD 1 million a year from NRO balances, asset sales and inherited property under FEMA - the DTAA tax position, TDS, and the Form 15CA/15CB and account mechanics.
Investing
SEBI caps mutual fund expense ratios by AUM slab, from 2.25% down to 1.05% for equity funds. Here is the full TER table, Direct vs Regular plan, and the post-2024 tax on your net returns.
Investing
SEBI defines small-cap as any company ranked 251st or lower by market cap, and taxes those funds exactly like a large-cap fund: 12.5% LTCG above Rs 1.25 lakh. Here is the post-tax reality.
Investing
SEBI's 10 January 2025 circular lets you register up to 10 nominees per mutual fund folio. Here is how nomination and a Will compare, and how transmission preserves your cost base for 12.5% LTCG.
Investing
AMFI reports record Rs 29,529 crore SIP inflows for October 2025. We run the post-tax math on a 15-year equity SIP versus PPF after the 12.5% LTCG rule, and who should pick which.
Investing
SEBI's 26 February 2026 categorization circular tightens the one-scheme-per-category rule. Here is how an equity SIP and a debt SIP compare after the 12.5% LTCG regime, and who should pick which.
Showing the latest 60 of 124 stories. Browse the news archive
