Ans. As a consequence of the amendment bringing securities held by investment fund as a capital asset, the transfer of such securities shall be taxed as capital gains. Consequently, the income shall ...

That depends on the fund type: stock funds are taxed at the capital gains rate, bond funds are taxed differently (some are tax-exempt), and international funds may depend on the issuing country ...

Finally, there are venture capital companies that concentrate solely on supplying funds for management-led buyouts. There are several types of venture capital: Private venture capital partnerships ...

This amendment will take effect from the 1st day of April, 2026 and shall accordingly, apply in relation to the assessment year 2026-27 and subsequent assessment years. Clause 3 of the Bill seeks to ...