Financial Year 2013-14: Tax Implications on Dividend Received by M F Unit Holders..!

The rates are applicable for the financial year 2013-14

and are subject to enactment of the Finance Bill, 2013.

Tax Implications on Dividend Received by Mutual Fund Unit holders

Dividend Received	Individual/ HUF	Domestic Company	NRI
Equity oriented schemes	Nil	Nil	Nil
Debt oriented schemes	Nil	Nil	Nil

Tax on distributed income (payable by the scheme) rates

Money market and Liquid schemes	25%+10% Surcharge** +3% Cess = 28.325%	30%+10% Surcharge** +3% Cess	25 %+10% Surcharge** +3% Cess = 33.99% = 28.325%
Debt schemes (other than infrastructure debt fund)	25%+10% Surcharge**+ 3% Cess = 28.325%	30%+10% Surcharge** +3% Cess = 33.99%	25%+10% Surcharge** + 3% Cess = 28.325%
Infrastructure  Debt Fund	25%+10% Surcharge** +3% Cess= 28.325%	30%+10% Surcharge** +3% Cess = 33.99%	5%+10% Surcharge**+ 3% Cess = 5.665%

* Securities transaction tax (STT) will be deducted on equity funds at the time of redemption/ switch to the other schemes/ sale of units. ** Effective from 1 June 2013.

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