Ch.8 · Dividend and STT Taxation · medium

What is the tax treatment of IDCW (dividend) received from equity mutual funds?

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EXPLANATION

As per the Finance Act 2020, IDCW (previously called dividend) from all mutual fund schemes — equity or debt — is taxable in the hands of investors at their applicable income tax slab rate. TDS at 10% is deducted by the AMC if IDCW paid to an investor exceeds ₹5,000 in a financial year (for resident Indians). IDCW was previously exempt under the DDT regime (pre-April 2020).

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