The Ark – Wealth BuildersThe Ark – Wealth Builders
Investor Education Portal

Mutual Fund Knowledge Centre

Five crawlable modules covering mutual fund foundations, NAV & TER valuation, risk diagnostics, FY 2026-27 taxation (Income-tax Act, 2025), and HNI structures (PMS, AIF & SIF).

Quant Methodology
Module 01

Foundations, Asset Allocation & Benchmarks

Module 02

Scheme Mechanics, Valuation & Selection

Module 03

Quantitative Risk, Ratios & Sequence Risk

Module 04

Mutual Fund Taxation (FY 2026-27)

Module 05

HNI Structures (PMS vs. AIF vs. SIF) & Horizon Planning

Module 04

Mutual Fund Taxation (FY 2026-27)

Income-tax Act, 2025 capital gains rules, Tax Year exemptions, and redemption sequencing.

Open LTCG Tax Calculator

Equity Mutual Funds (>65% Domestic Equity)

Under the Income-tax Act, 2025 (in force from 1 April 2026, replacing the Income-tax Act, 1961), equity mutual fund capital gains rates remain unchanged under the Tax Year framework.

Key Principles:
  • •Long-Term Capital Gains (LTCG — holding > 12 months): Taxed at 12.5% on aggregate realized gains exceeding ₹1.25 Lakh per Tax Year without indexation.
  • •Short-Term Capital Gains (STCG — holding <= 12 months): Taxed at a flat 20.0% (+ 4% Health & Education Cess).
  • •Hybrid Funds (35%–65% domestic equity) and direct Gold/Silver ETFs qualify for 12.5% LTCG after a 24-month holding period.
Framework: Income-tax Act, 2025 (effective 1 April 2026, FY 2026-27 / Tax Year regime; capital gains rates unchanged).
Open FY 2026-27 LTCG / STCG Calculator

Specified Debt Mutual Funds (>65% Debt / Money-Market)

Debt-oriented mutual funds (>65% invested in debt and money-market instruments) acquired on or after 1 April 2023 are taxed as short-term capital gains regardless of holding duration.

Key Principles:
  • •Taxed at the investor’s applicable marginal income slab rate across all holding periods, with no indexation benefit.
  • •International / overseas mutual funds investing <=35% in domestic equities are likewise taxed at marginal slab rates.
  • •Grandfathered debt units acquired before 1 April 2023 retain 20% LTCG with indexation upon redemption.
Simulate Debt Slab Tax

Tax-Efficient Redemption Sequencing & LTCG Harvesting

Mutual fund redemptions follow First-In, First-Out (FIFO) unit accounting per folio, enabling structured Tax Year exemption harvesting and lower tax drag.

Key Principles:
  • •Annual ₹1.25 Lakh LTCG Harvesting: Redeeming and reinvesting long-term equity units up to ₹1.25 Lakh of gain each Tax Year resets cost basis tax-free (Indian tax law has no wash-sale restriction on mutual funds).
  • •Redemption Sequencing: Prioritize redeeming >12M equity units within the ₹1.25L exemption or arbitrage/equity-savings buckets over high-slab debt funds when raising liquidity.
  • •Loss Set-Off: Short-Term Capital Loss (STCL) offsets both STCG and LTCG; Long-Term Capital Loss (LTCL) offsets LTCG only, with carry-forward up to 8 Tax Years.
  • •CAMS Gifting & Transfers: Off-market mutual fund unit gifting between eligible relatives via CAMS/KFintech or demat is generally tax-exempt for the transferor under statutory gift exemptions, while the recipient inherits original purchase cost and FIFO holding tenure.
Calculate ₹1.25L Tax Harvesting Saving
Practical Investor Ecosystem Guide (India)

CAMS Statements, AMC Portals & Data-Driven Mutual Fund Screeners

Whether you manage folios directly with Asset Management Companies or consolidate records through RTA portals, keep custody verification and quantitative due diligence separate from sales rankings.

CAMS & KFintech Consolidated Account Statements (CAS)

Every mutual fund purchase across CAMS and KFintech Registrar & Transfer Agents (RTAs) can be audited in one official CAMS statement via myCAMS or MFCentral. You can also execute nominee updates, folio consolidation, and compliant off-market CAMS gifting of mutual funds using your PAN-linked CAS records.

Official AMC Investor & Distributor Folios

Investors hold units directly in folios across India’s 56 SEBI-registered Asset Management Companies (AMCs). Always log in only via official AMC portals, myCAMS/MFCentral, or verified AMFI distributor workflows; The Ark quantitatively compares schemes across all 56 AMCs side-by-side.

Filter schemes across 56 AMCs

Evaluating Mutual Funds Beyond Star Ratings

Point-in-time star ratings and 1Y return tables frequently mask downside volatility. Before committing capital, evaluate schemes using a transparent mutual fund screener centered on Sortino downside efficiency, 5-year rolling consistency, maximum drawdown recovery, and monthly stock overlap diagnostics.

Model returns in Mutual Funds Calculator

Ready to test these principles against real market data?

Explore 13,461 live AMFI schemes across 56 AMCs or run interactive compounding simulations.

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