New Debt Mutual Fund Tax Rule: What is changing?

New Debt Mutual Fund Tax Rule: What is changing?

Mar 24, 2023

Rajeev Kumar

The Govt is considering a proposal that will take away long-term capital gains benefits from a majority of debt mutual fund schemes. Here’s what investors need to know

Taxation of capital gains of investors in debt funds, which have 35% or less of their AUM in domestic equities, will be at the slab level.

What is changing?

Currently, investors in debt funds pay income tax on capital gains according to their income tax slab for a holding period of three years.

Current rule (1)

After three years, investors are taxed at the rate of 20% with indexation benefits or 10% without indexation. But this is going to change.

Current rule (2)

The proposal would take away the tax advantage for majority of debt mutual funds.

Impact

The new proposal is likley to give a boost to bank fixed deposit schemes and also pure equity funds. This will also do away with the arbitrage between different debt instruments

Who will benefit?

The proposed income tax at slab rate on amortisation of debt in the hands of  InvITs/REITs unitholders will be restricted to the excess sum received by them over the issue price.

Another change

With this new rule, the Govt aims to plug a tax loophole used by high net worth individuals and family offices for investments.

Why this new rule?

When will the new rule become effective?

The proposal will be put to vote in the Lok Sabha, following which it will become effective from April 1, 2023.