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MF Analysis
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⚡ Using CORS proxy fallback — may be slightly slower.
Latest NAV
1D Return
prev: —
1Y Return
trailing 1 year
3Y CAGR
compounded annual
5Y CAGR
compounded annual
Since Inception
CAGR from start
Sharpe (3Y)
rf = 6%
Max Drawdown
Drawdown Date
Sortino (3Y)
Risk-Free Rate
%
Trailing Returns
MetricYTD1D1W1M3M6M1Y3Y5Y7Y10YSince Inception
Calendar Year Returns
Risk Metrics — 3 Year Window
Mean Return (Ann.)
Daily mean × 252
Std Dev (Ann.)
Daily std dev × √252
Sharpe Ratio
(Ann. Ret − RF) / Std Dev
Sortino Ratio
Uses downside deviation
Max Drawdown
Peak-to-trough decline
Drawdown Date
Date of max drawdown
Risk-Adj Return
Ann. Return / Std Dev
Risk-Free Rate
6.00%
Sharpe / Sortino input
Annual Return vs Standard Deviation
YearCalendar Return %Ann. Return %Ann. Std Dev %Risk-Adj Ratio
Best & Worst Period Returns
PeriodBest ReturnBest Start DateWorst ReturnWorst Start Date
Window:
 — % positive periods
Monthly Returns Heatmap
YearJanFebMarAprMayJun JulAugSepOctNovDecTotal
Total Invested
Final Corpus
Absolute Return
XIRR (Ann.)
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Total Invested
Final Corpus
Wealth Gained
Absolute Return
XIRR (Ann.)
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Conservative (-2%)
Base Case
Optimistic (+2%)
🏆 Top 5 Mutual Funds by Category
10-Year Rolling Return Leadership Matrix
Based on 10-year rolling return analysis. Return consistency shows % of rolling periods with returns in each range.
40
Total Funds
8
Categories
21.21%
Highest Avg
16.74%
Overall Avg
Consistency 0–12% 12–15% 15–20% >20% Rank Top Avg return bar: ≥19% ≥17% ≥15% <15%
Flexi Cap 5 funds
Scheme Avg% Med% Max% Min% 0–12% 12–15% 15–20% >20%
Quant Flexi Cap Fund 19.61
19.05 19.42 18.09 0 0 0 100%
Parag Parikh Flexi Cap Fund 17.79
17.18 17.40 16.73 0 0 0 100%
HDFC Flexi Cap Fund 17.12
16.55 17.06 15.98 0 0 0 100%
JM Flexi Cap Fund 16.80
16.32 16.57 15.65 0 0 0 100%
Edelweiss Flexi Cap Fund 15.28
14.82 15.16 14.14 0 0 0 88.46%
Focused 5 funds
Scheme Avg% Med% Max% Min% 0–12% 12–15% 15–20% >20%
360 One Focused Fund 16.38
15.89 16.22 15.27 0 0 0 100%
ICICI Pru Focused Equity Fund 15.90
15.42 15.77 14.68 0 0 15.38% 84.62%
HDFC Focused Fund 15.28
14.72 15.17 14.29 0 0 11.54% 88.46%
SBI Focused Fund 15.30
14.86 15.10 14.18 0 0 11.54% 88.46%
Nippon India Focused Fund 14.53
14.09 14.35 13.48 0 0 100% 0
Large & Mid Cap 5 funds
Scheme Avg% Med% Max% Min% 0–12% 12–15% 15–20% >20%
Mirae Asset Large & Midcap Fund 17.67
17.13 17.42 16.57 0 0 0 100%
Bandhan Large & Mid Cap Fund 16.71
16.23 16.42 15.48 0 0 0 100%
ICICI Pru Large & Mid Cap Fund 16.50
16.00 16.23 15.37 0 0 0 100%
Kotak Large & Midcap Fund 16.17
15.69 15.97 15.03 0 0 0 100%
Invesco India Large & Mid Cap Fund 16.39
15.99 16.24 14.96 0 0 3.85% 96.15%
Large Cap 5 funds
Scheme Avg% Med% Max% Min% 0–12% 12–15% 15–20% >20%
Nippon India Large Cap Fund 15.21
14.76 15.07 14.05 0 0 96.15% 3.85%
ICICI Pru Large Cap Fund 14.85
14.37 14.77 13.84 0 0 100% 0
Canara Robeco Large Cap Fund 14.11
13.71 13.98 13.06 0 0 100% 0
HDFC Large Cap Fund 13.74
13.28 13.77 12.73 0 0 100% 0
Mirae Asset Large Cap Fund 13.56
13.18 13.51 12.58 0 0 100% 0
Mid Cap 5 funds
Scheme Avg% Med% Max% Min% 0–12% 12–15% 15–20% >20%
Nippon India Growth Mid Cap Fund 19.56
19.01 19.25 18.10 0 0 0 100%
Edelweiss Mid Cap Fund 18.99
18.40 18.64 17.70 0 0 0 100%
HDFC Mid Cap Fund 18.69
18.15 18.34 17.49 0 0 0 100%
Invesco India Mid Cap Fund 18.73
18.24 18.43 17.32 0 0 0 100%
Kotak Midcap Fund 18.42
17.86 18.04 17.23 0 0 0 100%
Multi Cap 5 funds
Scheme Avg% Med% Max% Min% 0–12% 12–15% 15–20% >20%
Quant Multi Cap Fund 17.36
16.88 17.13 16.05 0 0 0 100%
Nippon India Multi Cap Fund 16.23
15.77 15.95 15.05 0 0 0 100%
ICICI Pru Multicap Fund 15.51
15.11 15.38 14.22 0 0 38.46% 61.54%
Sundaram Multi Cap Fund 15.23
14.77 15.04 14.16 0 0 96.15% 3.85%
Baroda BNP Paribas Multi Cap Fund 14.76
14.38 14.54 13.58 0 0 100% 0
Small Cap 5 funds
Scheme Avg% Med% Max% Min% 0–12% 12–15% 15–20% >20%
Nippon India Small Cap Fund 21.21
20.54 20.88 19.82 0 0 0 19.23%
Quant Small Cap Fund 18.90
18.40 18.75 17.51 0 0 0 100%
Axis Small Cap Fund 18.47
17.88 18.16 17.34 0 0 0 100%
HSBC Small Cap Fund 18.60
18.07 18.46 17.19 0 0 0 100%
HDFC Small Cap Fund 18.03
17.47 17.65 16.93 0 0 0 100%
Value 5 funds
Scheme Avg% Med% Max% Min% 0–12% 12–15% 15–20% >20%
HSBC Value Fund 16.95
16.46 16.65 15.74 0 0 0 100%
JM Value Fund 16.56
16.10 16.39 15.33 0 0 0 100%
Nippon India Value Fund 16.49
16.03 16.19 15.31 0 0 0 100%
Bandhan Value Fund 16.20
15.62 15.92 15.28 0 0 0 100%
ICICI Pru Value Fund 15.86
15.30 15.73 14.90 0 0 19.23% 80.77%
Returns ▲ ≥18% ▲ ≥16% ▲ ≥14% <14% PTR <50% 50–99% ≥100% ▲ = Beats NIFTY 500 10yr (14.46%)
Flexicap 7 funds
Fund 3 Yr 5 Yr 10 Yr Std Dev Sharpe
Ret% SIP% Ret% SIP% Ret% SIP%
BENCHNIFTY 500 TRI 15.46 7.20 13.85 11.26 14.46 13.94
HDFC Flexi Cap Fund 19.77
10.73 20.22
16.31 17.15
17.47 12.75 0.91
Quant Flexi Cap Fund 19.69
11.56 20.13
15.65 20.69
20.80 17.50 0.56
Edelweiss Flexi Cap Fund 19.19
10.63 16.89
14.40 16.60
16.27 14.90 0.72
Parag Parikh Flexi Cap Fund 17.44
9.65 16.71
13.90 18.09
18.17 9.76 1.08
Aditya Birla Sun Life Flexi Cap Fund 18.47
11.38 14.59
13.42 15.37
14.66 14.03 0.70
Franklin India Flexi Cap Fund 17.25
7.24 16.16
12.44 14.49
15.12 14.00 0.66
Kotak Flexicap Fund 16.27
9.26 14.02
12.43 15.16
14.15 14.37 0.57
Focused 4 funds
Fund 3 Yr 5 Yr 10 Yr Std Dev Sharpe
Ret% SIP% Ret% SIP% Ret% SIP%
BENCHNIFTY 500 TRI 15.46 7.20 13.85 11.26 14.46 13.94
HDFC Focused Fund 19.51
10.64 21.60
16.85 15.91
17.11 12.45 0.91
ICICI Prudential Focused Equity Fund 21.61
12.56 19.33
16.65 16.61
17.60 14.71 0.87
SBI Focused Fund 19.50
15.33 15.90
15.04 16.08
16.23 12.02 0.84
Bandhan Focused Fund 19.86
12.34 15.49
14.59 15.08
14.47 15.48 0.68
Large & Mid 14 funds
Fund 3 Yr 5 Yr 10 Yr Std Dev Sharpe
Ret% SIP% Ret% SIP% Ret% SIP%
BENCHNIFTY 500 TRI 15.46 7.20 13.85 11.26 14.46 13.94
Bandhan Large & Mid Cap Fund 24.82
14.84 20.47
18.86 17.88
18.32 14.96 0.97
Invesco India Large & Mid Cap Fund 25.07
15.68 19.28
18.47 17.68
17.89 16.90 0.87
ICICI Prudential Large & Mid Cap Fund 20.82
11.98 20.28
16.54 17.02
17.73 13.75 0.87
UTI Large & Mid Cap Fund 21.27
12.04 18.45
16.10 15.24
16.57 14.83 0.88
Kotak Large & Midcap Fund 19.00
10.82 17.01
14.91 17.12
16.78 14.85 0.71
Edelweiss Large & Mid Cap Fund 19.71
11.30 16.93
14.65 16.47
16.80 14.97 0.73
Quant Large and Mid Cap Fund 18.66
9.20 18.58
14.57 17.04
17.36 17.45 0.51
HDFC Large and Mid Cap Fund 19.13
8.85 18.46
14.54 15.47
16.60 15.83 0.69
DSP Large & Mid Cap Fund 20.00
10.12 16.31
14.31 16.36
15.98 15.30 0.76
SBI Large & Midcap Fund 17.47
10.69 17.55
14.19 16.05
16.36 13.17 0.72
Sundaram Large and Mid Cap Fund 16.83
8.73 14.92
12.18 16.03
14.81 15.43 0.57
Mirae Asset Large & Midcap Fund 17.05
9.10 14.48
12.17 18.20
16.35 15.40 0.58
LIC MF Large & Mid Cap Fund 18.25
8.10 15.03
11.94 16.18
14.78 16.32 0.62
Canara Robeco Large and Mid Cap Fund 16.43
7.92 14.55
11.51 16.68
15.15 15.02 0.51
Large Cap 3 funds
Fund 3 Yr 5 Yr 10 Yr Std Dev Sharpe
Ret% SIP% Ret% SIP% Ret% SIP%
BENCHNIFTY 500 TRI 15.46 7.20 13.85 11.26 14.46 13.94
Nippon India Large Cap Fund 17.35
8.61 17.87
14.08 15.92
15.70 13.66 0.76
Invesco India Largecap Fund 17.30
8.80 15.03
12.26 14.55
14.28 15.04 0.59
ICICI Prudential Large Cap Fund 16.03
7.32 15.14
12.04 14.99
14.52 13.12 0.65
Mid Cap 12 funds
Fund 3 Yr 5 Yr 10 Yr Std Dev Sharpe
Ret% SIP% Ret% SIP% Ret% SIP%
BENCHNIFTY 500 TRI 15.46 7.20 13.85 11.26 14.46 13.94
HSBC Midcap Fund 28.58
19.72 20.48
21.18 18.80
18.88 17.98 0.91
Invesco India Mid Cap Fund 27.57
18.21 22.84
21.12 20.19
21.06 18.30 0.94
ICICI Prudential Midcap Fund 27.51
20.19 21.62
20.86 18.47
19.70 17.24 0.96
Nippon India Growth Mid Cap Fund 27.07
16.42 23.46
20.62 20.08
21.08 17.19 0.96
Edelweiss Mid Cap Fund 26.82
16.93 22.72
20.56 20.32
21.44 16.97 0.98
HDFC Mid Cap Fund 24.88
13.80 22.33
19.66 19.13
19.91 15.60 1.01
Sundaram Mid Cap Fund 25.64
15.14 20.97
19.05 16.42
17.49 16.65 0.93
Kotak Midcap Fund 23.40
15.36 20.33
18.29 19.54
19.94 16.80 0.78
Baroda BNP Paribas Midcap Fund 23.19
14.89 19.61
17.66 17.63
18.78 14.70 0.91
Motilal Oswal Midcap Fund 22.40
7.59 23.95
17.36 18.03
19.59 19.75 0.68
Tata Mid Cap Fund 22.69
12.27 18.88
16.60 17.73
18.36 16.11 0.82
Axis Midcap Fund 21.13
13.04 17.05
15.28 18.34
18.28 15.55 0.76
Multi Cap 4 funds
Fund 3 Yr 5 Yr 10 Yr Std Dev Sharpe
Ret% SIP% Ret% SIP% Ret% SIP%
BENCHNIFTY 500 TRI 15.46 7.20 13.85 11.26 14.46 13.94
Nippon India Multi Cap Fund 21.50
11.02 22.19
17.45 16.84
18.26 14.99 0.82
ICICI Prudential Multicap Fund 21.56
12.81 18.73
16.40 16.26
16.78 14.30 0.71
Baroda BNP Paribas Multi Cap Fund 18.68
9.43 17.05
13.75 15.79
16.10 14.98 0.68
Sundaram Multi Cap Fund 17.37
7.94 15.72
12.17 15.52
15.10 15.18 0.60
Small cap 8 funds
Fund 3 Yr 5 Yr 10 Yr Std Dev Sharpe
Ret% SIP% Ret% SIP% Ret% SIP%
BENCHNIFTY 500 TRI 15.46 7.20 13.85 11.26 14.46 13.94
Nippon India Small Cap Fund 22.16
10.58 23.50
17.72 22.04
22.14 17.97 0.69
Quant Small Cap Fund 21.07
9.10 23.10
16.88 19.78
24.24 18.74 0.65
DSP Small Cap Fund 22.08
12.85 20.73
16.83 17.77
18.96 20.15 0.64
Union Small Cap Fund 22.29
13.75 19.88
16.69 17.26
19.17 18.25 0.71
Sundaram Small Cap Fund 21.38
11.89 20.59
16.33 16.34
17.55 17.24 0.66
Franklin India Small Cap Fund 20.24
8.56 20.97
15.87 16.60
17.78 18.26 0.55
Axis Small Cap Fund 19.09
9.99 19.68
14.79 19.70
20.00 15.65 0.64
Aditya Birla Sun Life Small Cap Fund 20.54
10.95 16.44
14.17 14.63
14.93 18.76 0.60
Value / Contra 9 funds
Fund 3 Yr 5 Yr 10 Yr Std Dev Sharpe
Ret% SIP% Ret% SIP% Ret% SIP%
BENCHNIFTY 500 TRI 15.46 7.20 13.85 11.26 14.46 13.94
HSBC Value Fund 23.26
13.59 20.66
18.22 17.76
18.20 15.71 0.87
Nippon India Value Fund 21.97
10.58 18.82
15.70 17.03
17.38 15.37 0.84
Kotak Contra Fund 20.27
10.47 17.83
15.47 17.79
17.43 15.30 0.77
ICICI Prudential Value Fund 18.40
9.32 19.16
14.96 16.00
17.26 12.84 0.85
HDFC Value Fund 19.54
11.09 17.27
14.65 15.31
15.41 14.65 0.71
Tata Value Fund 18.50
8.52 17.02
14.16 16.30
15.23 15.31 0.71
Templeton India Value Fund 16.87
7.23 18.72
13.63 15.70
16.17 14.16 0.64
Invesco India Contra Fund 19.08
8.46 16.40
13.39 16.93
16.08 15.43 0.68
UTI Value Fund 17.72
8.16 14.96
12.34 14.65
14.88 14.30 0.66
10Y Return ≥22% ≥18% ≥15% ≥12% Sorted by 10Y return ↓  •  Corpus & NAV excluded
Equity: Contra 2 funds  •  Sustaining ≥12%
Scheme 3Y4Y5Y6Y7Y8Y9Y10Y
Kotak Contra Fd 18.4216.9416.8123.2716.0314.7715.2216.33
Invesco India Contra Fd 17.4015.4515.4621.4515.3013.1714.1715.63
Equity: ELSS 9 funds  •  Sustaining ≥12%
Scheme 3Y4Y5Y6Y7Y8Y9Y10Y
Bank of India ELSS Tax Saver Fd 16.5615.1816.0022.2318.5313.8815.5816.50
JM ELSS Tax Saver Fd 17.6315.9915.7322.9816.0214.1713.9316.01
DSP ELSS Tax Saver Fd 17.4115.0615.4122.4215.9214.4213.7615.68
Bandhan ELSS Tax Saver Fd 13.4112.1314.4823.8715.1412.3713.4315.06
Canara Robeco ELSS Tax Saver Fd 13.7712.7513.0919.8215.0714.1513.9414.89
Kotak ELSS Tax Saver Fd 13.3813.1213.8520.3114.3213.4712.4514.56
ICICI Pru ELSS Tax Saver Fd 14.9213.0213.8520.2913.3112.5012.1313.32
Franklin India ELSS Tax Saver Fd 15.4214.3214.9422.2113.6712.2612.0012.91
Baroda BNP Paribas ELSS Tax Saver Fd 17.8915.0313.9219.0514.3312.6212.3012.89
Equity: Flexi Cap 9 funds  •  Sustaining ≥12%
Scheme 3Y4Y5Y6Y7Y8Y9Y10Y
JM Flexi Cap Fd 18.1317.8617.5522.9716.9215.2214.1816.75
HDFC Flexi Cap Fd 18.6018.3919.7625.7916.5215.6014.6716.65
Edelweiss Flexi Cap Fd 16.9315.2915.3921.4514.7912.7913.3515.13
Aditya Birla SL Flexi Cap Fd 17.3414.5413.9920.8614.2012.4412.3814.50
DSP Flexi Cap Fd 14.5013.3512.3919.1414.2312.6612.4014.43
Canara Robeco Flexi Cap Fd 13.3512.0512.6418.3413.7912.9812.9914.42
Kotak Flexi Cap Fd 14.7713.8413.5319.4113.0712.4512.0114.12
Franklin India Flexi Cap Fd 15.9114.5815.5323.1614.8113.2212.7913.69
HSBC Flexi Cap Fd 18.0715.4515.7521.7114.3612.1112.1013.54
Equity: Focused 4 funds  •  Sustaining ≥12%
Scheme 3Y4Y5Y6Y7Y8Y9Y10Y
360 One Focused Fd 13.1513.1913.7620.5816.1415.1814.5115.91
ICICI Pru Focused Equity Fd 19.9418.2818.1123.8516.8515.4814.6415.53
HDFC Focused Fd 17.6518.1720.4525.4616.3313.6912.9514.84
Franklin India Focused Equity Fd 12.8612.8613.9521.4213.5013.0612.1213.89
Equity: Large & Mid Cap 9 funds  •  Sustaining ≥12%
Scheme 3Y4Y5Y6Y7Y8Y9Y10Y
Bandhan Large & Mid Cap Fd 22.7820.3219.4126.0417.5414.8814.4416.46
Invesco India Large & Mid Cap Fd 23.1519.5618.2922.8316.6114.5915.3316.31
ICICI Pru Large & Mid Cap Fd 19.2317.8119.4325.9317.6115.4014.4716.13
Kotak Large & Midcap Fd 17.2315.9616.0322.2216.2514.7313.8215.82
Canara Robeco Large and Mid Cap Fd 14.6112.7713.6820.3814.7312.5712.4915.38
DSP Large & Mid Cap Fd 17.9916.2015.0922.0015.6013.5213.2015.31
HDFC Large And Mid Cap Fd 17.6016.3417.9224.9116.6315.0714.1115.22
Edelweiss Large & Mid Cap Fd 17.2515.2515.4621.7915.9813.6814.2915.03
ICICI Pru Multi Sector Passive FOF 16.1715.3615.0821.5413.8912.9412.6513.45
Equity: Large Cap 2 funds  •  Sustaining ≥12%
Scheme 3Y4Y5Y6Y7Y8Y9Y10Y
ICICI Pru Large Cap Fd 15.1814.3314.9520.9014.1313.1713.1714.43
Baroda BNP Paribas Large Cap Fd 14.2513.4513.3818.1913.8112.7212.2312.89
Equity: Mid Cap 10 funds  •  Sustaining ≥12%
Scheme 3Y4Y5Y6Y7Y8Y9Y10Y
Edelweiss Mid Cap Fd 24.3721.0721.1229.1221.8416.6917.2218.78
Invesco India Mid Cap Fd 25.5821.8921.3827.3521.0017.8117.2318.53
HDFC Mid Cap Fd 22.9021.7921.3829.3120.3516.3115.9018.17
Kotak Midcap Fd 21.4718.2519.1027.7620.4216.5616.0418.09
HSBC Midcap Fd 26.5521.3219.3425.7618.4014.4214.4517.54
ICICI Pru MidCap Fd 25.9221.3820.8929.8819.6415.8315.5017.53
Axis Midcap Fd 19.1115.6415.9221.9318.0915.9216.5916.99
Baroda BNP Paribas Midcap Fd 20.8517.4517.9825.5519.3715.5314.3715.91
DSP Mid cap Fd 19.4115.1213.9120.5015.5912.5712.3615.25
Franklin India Mid Cap Fd 19.9417.9016.4723.8416.0913.2612.8914.88
Equity: Multi Cap 2 funds  •  Sustaining ≥12%
Scheme 3Y4Y5Y6Y7Y8Y9Y10Y
ICICI Pru Multicap Fd 20.2317.8918.1124.2315.8314.7613.7515.35
Baroda BNP Paribas Multi Cap Fd 17.4515.0616.7023.2316.5613.9713.2214.76
Equity: Small Cap 6 funds  •  Sustaining ≥12%
Scheme 3Y4Y5Y6Y7Y8Y9Y10Y
HSBC Small Cap Fd 16.9716.3819.7930.6218.8914.0214.9518.71
Axis Small Cap Fd 17.7315.6818.2326.4621.2418.0417.5618.27
HDFC Small Cap Fd 16.0117.3419.0129.6617.5313.8215.4917.70
DSP Small cap Fd 20.7216.6819.7429.9820.7615.2114.4416.87
ICICI Pru Smallcap Fd 15.7114.5117.9829.0219.4114.6414.2316.14
Franklin India Small Cap Fd 19.0118.4420.0629.8918.1413.8113.8315.73
Equity: Value 5 funds  •  Sustaining ≥12%
Scheme 3Y4Y5Y6Y7Y8Y9Y10Y
HSBC Value Fd 21.3019.5419.2127.6517.8714.7414.1016.74
JM Value Fd 17.5817.8217.1824.0316.4014.1013.4516.43
Bandhan Value Fd 14.8113.5616.5128.0516.1412.3413.1515.69
ICICI Pru Value Fd 17.5816.6218.5225.4417.9415.6914.7415.41
HDFC Value Fd 18.2316.1415.8023.1614.1812.3012.7314.42
Hybrid: Aggressive 3 funds  •  Sustaining ≥12%
Scheme 3Y4Y5Y6Y7Y8Y9Y10Y
ICICI Pru Equity & Debt Fd 17.5015.8018.3123.3316.8915.4814.8116.01
ICICI Pru Aggressive Hybrid Active FOF 16.2915.0415.9423.7817.1715.2514.4615.17
Edelweiss Aggressive Hybrid Fd 15.0014.0714.6918.8614.0512.8812.3412.81
Hybrid: Balanced Advantage 1 funds  •  Sustaining ≥12%
Scheme 3Y4Y5Y6Y7Y8Y9Y10Y
HDFC Balanced Advantage Fd 15.2115.8517.1121.8014.6613.7513.5615.16
Hybrid: Multi Asset 3 funds  •  Sustaining ≥12%
Scheme 3Y4Y5Y6Y7Y8Y9Y10Y
ICICI Pru Multi Asset Fd 17.4116.5818.7922.9017.0415.2614.7816.13
Kotak Multi Asset Omni FOF 17.1317.2516.8820.9517.6116.1214.7215.06
Aditya Birla SL Multi Asset Omni FOF 17.6514.9713.8317.4614.3012.5912.2512.99
🏠 Mutual Fund Taxation in India — Complete Data Matrix
FY 2025-26  (AY 2026-27)
Effective under Income-tax Act 2025 + Finance (No. 2) Act 2024 amendments
All rates exclusive of surcharge & 4% Health & Education Cess  |  Units held as capital assets
☰ Capital Gains Taxation Matrix — Fund Category vs Holding Period
Fund Category Equity / Debt Exposure Acquisition Date Holding Period STCG Tax Rate LTCG Tax Rate Key Section & Notes
📈 Equity Funds & Equity-oriented Hybrid
≥65%
domestic equity shares
Any 12 months 20% (flat) 12.5%
on gains > ₹1.25 lakh
(no indexation)
₹1.25L exemption; STT applicable
Sec 111A & 112A
STT must be paid on purchase & sale. LTCG exemption ₹1.25 lakh per year.
🏛 Debt / Specified Mutual Funds
>65%
debt & money market instruments
On/after 1 Apr 2023 Any period
(deemed STCG)
Taxed at slab rates No LTCG
Taxed at slab rates
Sec 50AA
Updated definition FY 2025-26. All gains treated as STCG regardless of holding period.
₹ Debt Funds (pre-1 Apr 2023)
Debt-oriented Before 1 Apr 2023 24 months
>24 months
Slab rates 12.5%
(no indexation)
Transitional rules only. Grandfathered units bought before 1 Apr 2023.
🔒 ELSS Funds
Equity-oriented (≥65%) Any 3-year mandatory lock-in Not applicable
(lock-in prevents STCG)
12.5%
on gains > ₹1.25 lakh (post lock-in)
Sec 80C
Deduction up to ₹1.5 lakh.
Old Regime only.
🎉 Gold ETFs / Silver ETFs (listed)
Non-equity Any 12 months
>12 months
Slab rates 12.5%
(no indexation)
Treated as non-equity. No STT on purchase.
🌌 Gold Mutual Funds / Gold FoFs
Non-equity Any 24 months
>24 months
Slab rates 12.5%
(no indexation)
Treated as debt-like. LTCG threshold: >24 months.
🌎 International Funds / FoFs
Usually <35% domestic equity Any 24 months
>24 months
Slab rates 12.5%
(no indexation)
Treated as non-equity / specified. Gains taxed like debt post-2023 rules.
1. Dividends
Fully taxable at investor’s income tax slab rate
TDS u/s 194K: 10% if aggregate > ₹10,000 per financial year
No TDS if ≤ ₹5,000 in some cases (verify latest)
📈 2. STT (Securities Transaction Tax)
Only on Equity-oriented funds
Rate: 0.001% on sale/redemption on recognised stock exchange
Not applicable on debt, liquid, gold (non-equity) or dividends
💲 3. Surcharge & Cess
Health & Education Cess: 4% on (tax + surcharge)
Surcharge on capital gains (u/s 111A/112/112A): capped at 15%
New Tax Regime (115BAC): surcharge capped at 25%
🌍 1. NRI Taxation
Equity STCG 20%
Equity LTCG 12.5%
LTCG exemption > ₹1.25L
Debt / Specified Slab rates
TDS Rate 20% or DTAA
Tax Residency Certificate + Form 10F mandatory for DTAA benefits
Sec 206AA/206AB: higher TDS if PAN/ITR not filed (exceptions apply)
📅 2. SIP / SWP
SIP: FIFO method — older units (>12 months equity) → LTCG 12.5%; recent <12 months → 20%
SWP: Every withdrawal taxed as redemption (FIFO)
🏢 3. Corporate Investors
Optional regime u/s 115BAA 22%
New manufacturing u/s 115BAB 15%
Small cos (turnover ≤ ₹400cr, FY 2022-23) 25%
Quick Reference
Equity STCG 20%
Equity LTCG 12.5%
Debt (post Apr 23) Slab
ELSS lock-in 3 years
Health & Ed. Cess 4%
Surcharge cap (LTCG) 15%
⚠ Disclaimer: This information is for educational purposes only and reflects rules as of FY 2025-26. Tax laws change frequently. Consult a qualified tax advisor or CA before making investment decisions. Rates shown are exclusive of applicable surcharge and 4% Health & Education Cess.
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