Everything you need to know about taxation in mutual funds
Taxation is regarded as one of the most difficult topics to comprehend. However, we have made it easy for you to comprehend the taxes element of mutual funds in this post.
To understand mutual fund taxation, we must first understand how you generate money from mutual funds. As a mutual fund investor, you may make money in two ways: dividends and capital gains. Dividends are a regular source of income supplied by mutual fund schemes from the profits on your investments. Dividends are paid to mutual fund investors in proportion to the number of units they own.
Capital gain, on the other hand, is the profit realised by mutual fund investors when they sell or redeem their mutual fund units. For example, if you invested Rs 10,000 and the value at the time of sale is Rs 20,000, your capital gain is Rs 10,000 (Rs 20,000 less Rs 10,000). However, it is important to emphasise that only realised profits are counted for tax purposes. Furthermore, dividends and capital gains are equally taxable in the hands of mutual fund investors.
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Dividends and taxation
Payments were formerly tax-free in the hands of investors since mutual funds paid Dividends Distribution Tax (DDT) before disbursing dividends to investors. Dividends paid by any mutual fund scheme, however, are taxed in the hands of mutual fund investors, according to revisions established in the Union Budget 2020. This means that dividends received by investors should be included in their overall income and taxed at the applicable income tax slab rates.
The taxation of capital gains
Long-term capital gains and short-term capital gains are two types of capital profits. As a result, before we can comprehend how capital gains are taxed, we must first grasp how long-term and short-term capital gains are characterised.
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)
The table above clearly demonstrates how different mutual funds define long-term and short-term capital gains. From a tax standpoint, mutual funds are divided into two major types: equity mutual funds and debt mutual funds, where anything less than 12 months is short-term and anything more than 12 months is long-term for equity mutual funds and anything less than 36 months is short-term and anything more than 36 months is long-term for debt mutual funds.
However, we do have hybrid funds that are a combination of equity and debt. As a result, in order to establish their long- and short-term prospects, we must examine their equity and debt components. If a hybrid fund has at least 65 per cent equity at all times, it is termed an equity fund, and if it contains at least 65 per cent debt, it is deemed a debt mutual fund. Furthermore, the arbitrage fund, which falls under the hybrid category, is normally taxed as an equity fund unless it holds 65 per cent or more in debt securities.
Taxing equity mutual funds
According to the above table, if you sell an equity fund during the first 12 months, it is deemed short-term capital gains and is taxed at 15 per cent plus cess, regardless of your income tax bracket. Furthermore, if you sell an equity fund after a year, profits up to Rs one lakh are tax-free.
This implies that if your long-term capital gains are less than Rs one lakh, you are not required to pay any tax. However, if they exceed Rs 1 lakh, they will be subject to a 10 per cent plus cess (without any indexation advantage) on the excess gains. For example, if your long-term capital gains are Rs 80,000, you do not have to pay any tax, but if they are Rs 1,20,000, you must pay Rs 2,000 in tax (10 per cent of Rs 1.2 lakh less Rs 1 lakh).
Taxing debt mutual funds
Referring back to the previous table, if you redeem units of debt mutual funds before 36 months, it will be regarded short-term capital gains and will be added to your overall income and taxed at your income tax rate. However, if you sell debt funds after 36 months, you will face a 20 per cent tax with an indexation advantage.
Indexation is simply the process of adjusting your purchase price to account for inflation. Gains are determined by subtracting the inflated buying price from the sales price. This minimises your gain (not practically, but for tax purposes), and hence you must pay less tax. The Cost Inflation Index (CII), which is produced each fiscal year, is used to compute the same.
SIPs are taxed differently
The systematic investment plan (SIP) is one method of investing in mutual funds that allow participants to invest a modest quantity on a regular basis - daily, weekly, monthly, quarterly, bi-annually, or yearly. With each SIP, you really acquire a fixed number of units of that fund, and redemption of these units is done on a first-in-first-out basis.
For example, if you invest in an equity mutual fund through a monthly SIP for a year and elect to redeem your whole investment after 13 months, only the units acquired through the SIP in the first month are considered long-term, and you realise long-term capital gains on these units.
If your gains are less than Rs 1 lakh, you are not required to pay any tax. However, the remaining units have not yet finished the 12 months. As a result, you generate short-term capital gains on the units you acquired. These profits would be taxed at a flat rate of 15% plus cess, regardless of your tax bracket. Similarly, debt funds operate in the same manner as equity funds, except the tax treatment applied to debt funds, which is addressed in the section "Taxing debt mutual funds."