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Tax information
  Individuals $ Corporates @ NRI@@
Long term Capital gains
Equity schemes** Nil Nil Nil
Debt/Liquid schemes 20% with indexation + 12% surcharge + 3% cess 20% with indexation + 12% surcharge + 3% cess 20% with indexation + 12% surcharge + 3% cess
With indexation^ 23.072% 23.072% 23.072%
Short term Capital gains
Equity schemes** 15% + 12% surch + 3% cess 15% + 12% surch. + 3% cess 15% + 12% surch + 3% cess
  17.304% 17.304% 17.304%
Debt/Liquid schemes^^ 30%  + 12% surch + 3% cess 30% + 12% surch. + 3% cess 30% + 12% surch + 3% cess
  34.608% 34.608% 34.608%
Dividend
Equity schemes Tax free Tax free Tax free
Debt/Liquid schemes Tax free Tax free Tax free
Dividend distribution tax
Equity schemes** Nil Nil Nil
Debt schemes 25% + 12% surch. + 3% cess 30% + 12% surch. + 3% cess 25% + 12% surch. + 3% cess
  28.840% 34.608% 28.840%
Money market and Liquid schemes 25% + 12% surch. + 3% cess 30% + 12% surch. + 3% cess 25% + 12% surch. + 3% cess
  28.840% 34.608% 28.840%

Note :
The above Tax Structure is applicable for Financial Year 2015-16.
** STT @ 0.001% will be deducted on equity funds at the time of redemption and switch to the other schemes.
$ - Surcharge at the rate of 12% is proposed to be levied in case of Individual/HUF unit holders where their income exceeds Rs.1 crore. Calculation in the above table is done assuming 12% surcharge rate
@ - Surcharge at the rate of 7% is proposed to be levied for domestic corporate unit holders where the income exceeds Rs.1 crore but less than 10 crores and at the rate of 12% where income exceeds 10 crores. Calculation in the above table is done assuming 12% surcharge rate.
@@ The AMC shall deduct a TDS (Tax Deducted at Source) for NRI investors at 23.072%
^^ - Assuming the investor falls into the highest tax bracket.
^ The AMC does not provide Indexation benefit to the investor. Investor can claim the same from I.T. department as per his/her choice
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Disclaimer:
"The information contained herein has been obtained from sources published by third parties. While such publications are believed to be reliable, however, neither the AMC, the Trustees, the Fund nor any of their affiliates or representatives assume any responsibility for the accuracy of such information. The tax rates provided hereunder are only for the purpose of information and the actual tax incidence may vary from assessee to assessee. Investors are requested to kindly consult their tax advisors for ascertaining tax liability."

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