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Tax information
  Resident Individual/ HUF Domestic Company Non-resident Indian (NRI)
Long term Capital gains
Equity Oriented Schemes@/## (units held for more than 12 months) 10% without indexation + Surcharge as applicable^ + 4% cess 10% without indexation + Surcharge as applicable^ + 4% cess 10% without indexation + Surcharge as applicable^ + 4% cess
Other than equity oriented schemes (units held for more than 36 months) - Listed 20% with indexation + Surcharge as applicable^ + 4% cess 20% with indexation + Surcharge as applicable^^ + 4% cess 20% with indexation + Surcharge as applicable^ + 4% cess
Other than equity oriented schemes (units held for more than 36 months) - Unlisted 20% with indexation + surcharge as applicable^ + 4% Cess 20% with indexation + surcharge as Applicable^^ + 4% Cess 10% without indexation and foreign currency fluctuation benefits + surcharge as applicable^ + 4% Cess
Short term Capital gains
Equity Oriented Schemes@ (units held for 12 months or less) 15% + Surcharge as applicable^ + 4% cess 15% + Surcharge as applicable^^ + 4% cess 15% + Surcharge as applicable^ + 4% cess
 
Other than equity oriented schemes (units held for 36 months or less) 30%$  + Surcharge as applicable^ + 4% cess 25%#/30%+ surcharge as applicable^^ + 4%Cess 30%$ + Surcharge as applicable^ + 4% cess
Receipt of dividend
Equity Oriented schemes Nil Nil Nil
Other than equity oriented schemes Nil Nil Nil
Rates of Dividend Distribution Tax payable by the scheme*
Equity Oriented schemes 10% + 12% surcharge + 4% cess 10% + 12% surcharge + 4% cess 10% + 12% surcharge + 4% cess
Other than equity oriented schemes (i.e. money market mutual fund, liquid fund, debt fund) 25% + 12% surcharge + 4% cess 30% + 12% surcharge + 4% cess 25% + 12% surcharge + 4% cess

Note :
The above Tax Structure is applicable for Financial Year 2018-19.
## - Finance Act, 2018 terminates the exemption granted under section 10(38) to long term capital gains arising on transfer of listed shares or units of equity oriented mutual funds or units of business trusts by introduction of section 112A to provide that long term capital gains arising from transfer of a long term capital asset being an equity share in a company or a unit of an equity oriented fund or a unit of a business trust shall be taxed at 10% without indexation and without foreign currency fluctuation benefit of such capital gains exceeding one lakh rupees. The concessional rate of 10% shall be available only if securities transaction tax (STT) has been paid on both acquisition and transfer in case of equity shares and on transfer in case of units of equity-oriented mutual funds or units of business trust. Further, the amendment to section 55 of the Act provides for a grandfathering provision upto January 31, 2018
* - For the purpose of determining the tax payable, the amount of distributed income shall be increased to such amount as would, after reduction of tax on such increased amount, be equal to the income distributed by the Mutual Fund. The impact of the same has not been reflected in the table.
** - Short term/ long term capital gain tax will be deducted at the time of redemption of units in case of non-residents (other than FPIs).
@ - Securities transaction tax (STT) will be deducted on equity oriented scheme at the time of redemption/ switch to the other schemes/ sale of units. Mutual fund would also pay STT wherever applicable on the securities sold.
^ - Surcharge at the rate of 15% of the tax amount is levied in case of individuals/HUFs where taxable income of the individuals/HUFs exceeds Rs 1 crore. Surcharge at 10% of the tax amount would be levied in case of individuals/HUFs where their total income exceeds Rs 50 lakhs but does not exceed Rs 1 crore.
^^ - Surcharge at the rate of 7% of the tax amount is levied for domestic corporate unit holders where the income exceeds Rs 1 crore but less is than Rs 10 crores and at the rate of 12% of the tax amount where income exceeds Rs 10 crores.
$ - Assuming the investor falls into highest tax bracket.
# - If total turnover or gross receipts during the financial year 2016-17 does not exceed Rs 250 crores.
The above table is a summary for the Tax rates applicable for FY 2018-19. For detailed information, please refer the file below.

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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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