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Category I & II AIF income to be taxed as capital gains
Financial Express Ahmedabad
|February 02, 2025
THE UNION BUDGET on Saturday specified that income generated by Category I and II alternative investment funds (AIFs) will be treated as capital gains and taxed at 12.5%.
THE UNION BUDGET on Saturday specified that income generated by Category I and II alternative investment funds (AIFs) will be treated as capital gains and taxed at 12.5%. Till now, there was no specific provision on how such income would be treated but now the definition of capital asset has been expanded to include gains made by the AIFs under the I-T Act. Going forward, if the same income were to be categorised as business income, it would be taxed at 30% for residents and up to 39% for non-residents.
Dit verhaal komt uit de February 02, 2025-editie van Financial Express Ahmedabad.
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