Union Budget 2025-26: Tax Reckoner on Mutual Funds & Investments
Union Budget 2025-26: Tax Reckoner on Mutual Funds & Investments Union Budget 2025–26: Complete Tax Reckoner on Mutual Funds, ETFs & Investment Products The Union Budget 2025–26 has introduced several important changes in the taxation of mutual funds, ETFs, commodities, foreign funds and other capital market instruments. These changes are based on amendments to the Income Tax Act, 1961, as proposed in the Finance Bill, 2024, and are applicable for FY 2025–26. This document has been compiled using various sections and sub-sections of the Income Tax Act. Investors are advised to consult their tax advisors for further clarification and action. Key Abbreviations STCG – Short Term Capital Gain LTCG – Long Term Capital Gain FOF – Fund of Fund ETF – Exchange Traded Fund Equity-Oriented Mutual Funds (More than 65% in Equity) Particulars Short Term Long Term Holding Period Up to 12 Months More than 12 Months Tax Rate 20% 12.5% STT Paid Y...
