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Jul 23, 2025
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Mutual fund taxation for AY 2025-26: Latest capital gain tax rules for equity mutual funds, debt mutual funds, international mutual funds, gold mutual funds, others
The capital gain tax rule for various categories of mutual funds has been updated in FY 2024-25. The new capital gain tax rules for mutual funds will stay in effect till they are changed again by the government.
ET Wealth online spoke with Naveen Wadhwa, Vice-President of Research & Advisory at Taxmann.com, to understand the old and new capital gains tax rules for different categories of mutual funds. The rules mentioned below apply to individuals whose residential status is either Resident but ordinarily resident (ROR) or Resident but not ordinarily resident (RONR).
The mutual fund capital gains taxation rules mentioned below are for the FY 2024-25 (AY 2025-26). These rules will help you to understand the capital gains tax calculation while filing income tax return (ITR) this year.
Wadhwa says, "For taxation purposes, mutual funds are categorised as equity mutual funds and non-equity mutual funds. The new and old rules for the computation of capital gains from equity mutual funds are the same as those for listed shares.
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