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TAX RECKONER
Source & Selection Methodology: www.superbrandindia.com

Investor category

Equity Oriented Funds

Other than Equity Oriented Funds (except money market & Liquid Fund)

Money Market & Liquid Funds

Investors other than Foreign Institutional Investors(FIIs)

Nil {subject to Securities Transaction Tax @ 0.25% (STT)}

Long Term Capital Gains

As applicable for other than @ 10% without cost inflation index benefit or 20% with cost inflation index Equity Funds benefit whichever is lower + applicable Surcharges + education cess (@ 2% on income tax and surcharge) + secondary and higher education cess (@ 1% on income tax and surcharge) @ 10% + applicable Surcharges + education cess (@ 2% onincome tax and surcharge) + secondary and higher education cess (@ 1% on income tax and surcharge) Normal rates to tax as applicable to assessee As applicable for other than Equity Funds

FIIs

Nil subject to STT

Investors other than FIIs

Short Term Capital Gains

@ 15% + applicable Surcharges + education cess (@ 2% on income tax and surcharge) + secondary and higher education cess (@ 1% on income tax and surcharge) subject to STT @ 15% + applicable Surcharges + education cess (@ 2% on income tax and surcharge) + secondary and higher education cess (@ 1% on income tax and surcharge) subject to STT

As applicable for other than Equity Funds

FIIs

@ 30% + applicable Surcharges + education cess (@ 2% onincome tax and surcharge) + secondary and higher education cess (@ 1% on income tax and surcharge)

As applicable for other than Equity Funds

Dividend

Tax Free Individuals and HUFs

Tax Free Nil

Tax Free @ 12.5% + Surcharges @ 5% + education cess (@ 2% on income tax and surcharge) + secondary and higher education cess (@ 1% on income tax and surcharge i.e. 13.5188%)

Tax Free @ 25% + Surcharges @ 5% + education cess (@ 2% on income tax and surcharge) + secondary and higher education cess (@ 1% on income tax and surcharge i.e. 27.0375%) @ 30% + Surcharges @ 5% + education cess (@ 2% on income tax and surcharge) + secondary and higher education cess (@ 1% on income tax and surcharge i.e. 32.445%)

Dividend Distribution Tax

Others

Nil

@ 30% + Surcharges @ 5% + education cess (@ 2% on income tax and surcharge) + secondary and higher education cess (@ 1% on income tax and surcharge i.e. 32.445%)

SURCHARGE - (i) for Domestic Company - @5% of income tax if net income during a financial year exceeds Rs. 100 lacs (ii) Foreign Company - @ 2% of income tax if net income during a financial year exceeds Rs. 100 lacs (iii) For othes - Nil. The position of taxation is as per prevalent tax laws on income tax as on 01st June 2011. Prior to making any investment transaction kindly refer the SID of the respective Scheme & SAI for other tax provisions.
The tax rates provided herein are based on UTI Mutual Funds understanding of the tax laws and only for the purpose of providing general information to the investors of the Mutual Fund Schemes (Schemes). As in the case with any investment there can be no guarantee that the tax position prevailing at the time of investment in the Schemes will endure indefinitely. Further the tax rates mentioned herein are mere expressions of option and are not representations of the Mutual Fund to induce any investor to acquire units whether directly from the Mutual Fund or indirectly from any other persons by the secondary market operations. Thus the prospective investors should not treat the contents herein as advice relating to taxation matter and are advised to consult his or her own tax consultant with respect to the specific tax rates and implications arising out of his or her participation in the Schemes.

Toll Free: 1800 22 1230 Email: invest@uti.co.in

SMS: INVEST to 5676756 Web: www.utimf.com

Mutual Fund investments are subject to market risks. Please read the offer document carefully before investing.