Dividend Equity schemes Debt schemes

Indiviual Tax free Tax free

Corporate Tax free Tax free

NRI Tax free Tax free

Dividend distribution tax Equity schemes Nil Nil Nil

Debt Scheme(other than Money market and Liquid schemes)

12.5%+ 5% surcharge+ 3% cess 13.51875%

30%+ 5% surcharge+ 3% cess

12.5%+ 5% surcharge+ 3% cess 13.51875%

32.445%

Money market Liquid schemes

and

25% + 5% surcharge + 3% cess 27.0375%

30% + 5% surcharge + 3% cess 32.445%

25% + 5% surcharge + 3% cess 27.0375%

Long term Capital gains (Units held for more than 12 months) Equity schemes
1

Nil

Nil

Nil

Debt schemes

10% without indexation or 20% with indexation whichever is lower + 3% cess

10% without indexation or 20% with indexation whichever is lower+5% surcharge + 3% cess

For listed securities 10% without indexation or 20% with indexation whichever is lower + 3% cess For non listed securities 10% without indexation + 3% Education cess

Without indexation With indexation

10.3% 20.6%

10.815% 21.63%

10.3% 20.6%

3 3

Short term Capital gains (Units held for 12 months or less) Equity schemes 15% flat + 3% cess 15.45% 15% + 5% surcharge + 3% cess 16.2225% 15% + 3% cess 15.45%
3

Debt schemes

30% + 3% cess 30.9%

30% +5% surcharge + 3% cess 32.445%

2

30% + 3% cess 30.9%

3

1 2 3

STT @ 0.25% will be deducted on equity funds at the time of redemption and switch to the other schemes For foreign corporates, the rate applicable would be 40% + 2% surcharge + 3% cess i.e. 42.024%

The short term/long term capital gain tax will be deducted at the time of redemption of units in case of non-resident investors only The rates that will be applied by the AMC at the time of redemption would be as follows

Tax Deducted at Source (Applicable only to NRI Investors)