| |
Dividends
|
| |
|
Dividends
|
NRI
|
|
Equity schemes
|
Tax free
|
|
Debt schemes
|
Tax free
|
|
| |
|
| |
Dividend Distribution Tax
|
| |
|
Dividend Distribution Tax
|
NRI
|
|
Equity schemes
|
Nil
|
|
Debt schemes
|
14.163%
|
|
(Tax + Surcharge + Cess)
|
(12.5% + 10% + 3%)
|
|
Money market and Liquid schemes
|
28.325%
|
|
(Tax + Surcharge + Cess)
|
(25% + 10% + 3%)
|
|
|
|
|
| |
Capital Gains Tax
|
| |
|
Long Term Capital Gains Tax
|
NRI
|
|
Equity schemes
|
Nil
|
|
Debt schemes
|
10% without indexetion or 20% with indexetion whichever is lower
|
|
With Indexetion
|
11.33% (10% Tax + 10% Surcharge + 3% Cess)
|
|
Without Indexetion
|
22.66% (20% Tax + 10% Surcharge + 3% Cess)
|
|
| |
|
Short Term Capital Gains Tax
|
NRI
|
|
Equity schemes
|
17% (15% Tax + 10% Surcharge + 3% Cess)
|
|
Debt schemes
|
33.99% (30% Tax + 10% Surcharge + 3% Cess)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
