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Capital Gain Tax Exemption | Section 54F Exemption | Explained By CA Sachin Link    • Capital Gain Tax Exemption | Section ...  

1. Equity Mutual Fund (MF) –
a.65% of proceeds of fund is invested in equity shares of listed domestic company i.e. Indian Company. Or

b. Where Funds invested in another listed fund then – 90% of proceeds of funds should be invested in another fund; and Another fund invest 90% of proceeds of fund in Equity shares of listed domestic company i.e. Indian Company.

2. Debt Mutual Fund – Other than Equity Mutual Funds.

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