What you should know about TDS on mutual fund investments

ET Online

Jun 13, 2022

TDS of dividends

Mutual fund (MF) dividends are subject to TDS at the rate of 7.5% for dividends in excess of Rs 5,000.

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On which MF schemes is it applicable

The TDS rule is appicable on all equity and non-equity schemes declaring dividends.

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When is TDS applicable?

TDS is applicable on dividend payout, dividend reinvestment and dividend transfer plan.

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Is there TDS on capital gains?

Capital gains eanred on investments are not subject to TDS for domestic investors.

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What about NRIs?

Capital gains for NRIs are subject to TDS of 30% for STCG and 20% with indexation for LTCG (or long-term capital gains).

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How to avoid TDS

Forms 15G /15H, wherever applicable, can be submitted to avoid TDS. Since dividends are now taxed in the hands of MF investors, they too have the option of submitting the relevant form to avoid TDS.

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How to submit the forms?

You can get the forms from the fund house's website and at the registrar and transfer agents (RTA). You have to the signed forms. You can submit the form online through your RTA's website. The form submitted will be valid for one financial year, and each FY, you have submit the fresh forms.

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