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Equity Mutual Funds

Equity Funds predominantly invest in stocks of companies listed on stock markets. The units of the fund are owned by a pool of investors.

Investment Horizon: 5+ years

Risk: High

Return Potential: High

Types of Equity Mutual Funds

Classification of funds based on market cap or size of the companies the fund may invest.

Large Cap Funds

Invest in a portfolio of largest 100 companies of India. Make them part of your portfolio and witness the power of the globally competing & winning companies.

Mid Cap Funds

Invest in next 250 largest companies of India, just after top 100. These companies have the potential to be giant companies in future & will give a boost to your portfolio.

Small Cap Funds

Get exposure in companies other than India's largest 350. Be the first to explore the hidden growth story, about to unleash in future.

Large & Midcap Funds

Get opportunity to invest in India's largest 350 companies.

Equity Index Funds

Fund tracks the underlying index returns. The fund doesn't try to outperform the index.

Classification of funds based on the objective to diversify investments across any market cap stocks.

Flexi Cap Funds

The fund invests in large, mid & small companies.Fund has the flexibility to find opportunities among any size of the companies.

Multi Cap Funds

Fund invest 25% of its assets each in large, mid & small cap companies. The objective is to provide investors equal exposure to all the 3 market caps.

Focussed Funds

Fund has a little concentrated portfolio comprising 20-30 stocks. The objective is to generate alpha, though it may create additional volatility.

Fund of Funds

Fund that invests in other funds rather than individual stocks.

International Funds

Fund provides an exposure to international stocks. Diversifies your investments to other countries and to businesses which are global leaders

Classification of funds that invest in a particular sector or industry. They may also invest in stocks based on certain factors or themes.

Technology Funds

These funds are equity-oriented funds that primarily invest in stocks within the IT, technology, and related industries.

ESG Funds

Funds investing in companies that follow social responsibility, assessing environmental, social, and corporate governance factors.

Healthcare Funds

Fund invests in a portfolio of companies in pharmaceutical, biotechnology, hospitals & other healthcare related sector.

PSU Funds

Fund create a portfolio of companies which are public sector units (PSU).

Consumption Funds

Fund invests in companies that benefit from rising consumption due to rise in population, income etc.

Financial Services Fund

Fund invests in companies that are part of the financial industry. It includes banks, NBFCs, brokerage firms, insurance companies etc in their portfolio.

Dividend Yield Funds

Dividend Yield funds allocate 70-80% of their total assets to stocks with higher dividend yields compared to the benchmark.

Classification of funds based on certain solution they provide to the investors.

Retirement Funds

Fund is specifically meant for people who are looking to create a retirement fund. It has a lock-in of 5 years from the date of investment or retirement, whichever occurs first.

Children Funds

Fund is designed to accumulate amount to fund child's education, marriage etc. It comes with a lock-in of 5 years from the date of investment.

ELSS (Tax Savings) Funds

These funds come with a tax advantage under sec 80C of the income tax act. They have a lock-in of 3 years from the date of investment.

Classification of funds based on style of stock picking approach of fund managers.

Value Funds

Fund invests in companies which are currently undervalued, but have a potential to increase in valuation.

Contra Funds

Funds tend to invest against the prevailing investing pattern and themes in the market. These funds often deviate much from the benchmark.

Understanding Mutual Funds

What Are Mutual Funds?

Mutual Fund is a trust that collects money from a number of investors who share a common investment objective and invests the same in equities, bonds, money market instruments and/or other securities. The fund is managed by a professional Fund Manager.

Investors get units of the fund or scheme at the current price which is known as NAV (Net Asset Value). After holding investment for the desired time, the value of the underlying securities increases and so is the NAV of the fund. Increase in NAV inturn increase the value of your investment and decrease impacts adversely. When you sell or place redemption order, you get the units sold at the prevailing price of the day you sell.

Mutual Funds Investment Objectives?

Mutual funds offer products that cater to the different investment objectives of the investors. These objectives can be achieved through the funds/schemes falling in these categories. Each category has its own investment guidelines and investors must follow them in order to get benefitted.

  • Capital Appreciation
  • Capital Preservation
  • Regular Income
  • Liquidity
  • Tax-Saving

Risk Factors In Mutual Funds

Standard Risk Factors

  • Mutual Fund Schemes are not guaranteed or assured return products.
  • Investment in Mutual Fund Units involves investment risks such as trading volumes, settlement risk, liquidity risk, default risk including the possible loss of principal.
  • As the price / value / interest rates of the securities in which the Scheme invests fluctuates, the value of investment in a mutual fund Scheme may go up or down.
  • In addition to the factors that affect the value of individual investments in the Scheme, the NAV of the Scheme may fluctuate with movements in the broader equity and bond markets and may be influenced by factors affecting capital and money markets in general, such as, but not limited to, changes in interest rates, currency exchange rates, changes in Government policies, taxation, political, economic or other developments and increased volatility in the stock and bond markets.
  • Past performance does not guarantee future performance of any Mutual Fund Scheme.

Risks Associated With Investments In Equities

Risk Of Losing Money:

Investments in equity and equity related instruments involve a degree of risk and investors should not invest in the equity schemes unless they can afford to take the risk of possible loss of principal and volatility in value of their investment. However, there are ways and means to mitigate risk through efficient investment planning.

Price Risk:

Equity shares and equity related instruments are volatile and prone to price fluctuations on a daily basis. There may be extreme volatility in the short-term.

Liquidity Risk for listed securities:

The liquidity of investments made in the equities may be restricted by trading volumes and settlement periods. Settlement periods may be extended significantly by unforeseen circumstances. While securities that are listed on the stock exchange carry lower liquidity risk, the ability to sell these investments is limited by the overall trading volume on the stock exchanges. The inability of a mutual fund to sell securities held in the portfolio could result in potential losses to the scheme, should there be a subsequent decline in the value of securities held in the scheme portfolio and may thus lead to the fund incurring losses till the security is finally sold.

However, fund managers keep a track of the liquidity issues in any security and try to overcome it through diversifying the portfolio efficiently.

Event Risk:

There may arise a risk due to company, sector specific or any country specific event. It may increase the volatility in the price of the securities in a portfolio. Investors may have to hold the portfolio till the impact of the event subsides in a portfolio.

Risks Associated With Investment In Debt Securities And Money Market Instruments

Debt Securities are subject to the risk of an issuer’s inability to meet principal and interest payments on the on the due date(s) and may also be subject to price volatility due to such factors as interest rate sensitivity, market perception of the creditworthiness of the issuer and general market liquidity (Market Risk).

The timing of transactions in debt obligations, which will often depend on the timing of the Purchases and Redemptions in the Scheme, may result in capital appreciation or depreciation because the value of debt obligations generally varies inversely with the prevailing interest rates.

Interest Rate Risk

Market value of fixed income securities is generally inversely related to interest rate movement. Generally, when interest rates rise, prices of existing fixed income securities fall and when interest rates drop, such prices increase. Accordingly, the value of a scheme portfolio may fall if the market interest rate rises and may appreciate when the market interest rate comes down.

Credit Risk

This is risk associated with default on interest and /or principal amounts by issuers of fixed income securities. In case of a default, scheme may not fully receive the due amounts and NAV of the scheme may fall to the extent of default. Even when there is no default, the price of a security may change with expected changes in the credit rating of the issuer. It may be mentioned here that a government security is a sovereign security and is safer. Corporate bonds carry a higher amount of credit risk than government securities. Within corporate bonds also there are different levels of safety and a bond rated higher by a rating agency is safer than a bond rated lower by the same rating agency.

Spread Risk

Credit spreads on corporate bonds may change with varying market conditions. Market value of debt securities in portfolio may depreciate if the credit spreads widen and vice versa. Similarly, in case of floating rate securities, if the spreads over the benchmark security / index widen, then the value of such securities may depreciate.

Liquidity Risk

Liquidity risk refers to the ease with which securities can be sold at or near its valuation yield-to-maturity (YTM) or true value. Liquidity condition in the market varies from time to time. The liquidity of a bond may change, depending on market conditions leading to changes in the liquidity premium attached to the price of the bond. In an environment of tight liquidity, necessity to sell securities may have higher than usual impact cost. Further, liquidity of any particular security in portfolio may lessen depending on market condition, requiring higher discount at the time of selling.

Counterparty Risk

This is the risk of failure of the counterparty to a transaction to deliver securities against consideration received or to pay consideration against securities delivered, in full or in part or as per the agreed specification. There could be losses to the fund in case of a counterparty default.

Prepayment Risk

This arises when the borrower pays off the loan sooner than the due date. This may result in a change in the yield and tenor for the mutual fund scheme. When interest rates decline, borrowers tend to payoff high interest loans with money borrowed at a lower interest rate, which shortens the average maturity of Asset-backed securities (ABS). However, there is some prepayment risk even if interest rates rise, such as when an owner pays off a mortgage when the house is sold or an auto loan is paid off when the car is sold.

Re-investment Risk

Investments in fixed income securities carry re-investment risk as the interest rates prevailing on the coupon payment or maturity dates may differ from the original coupon of the bond (the purchase yield of the security). This may result in the final realized yield to be lower than that expected at the time.

The additional income from reinvestment is the "interest on interest" component. There may be a risk that the rate at which interim cash flows can be reinvested is lower than that originally assumed.

Advantages Of Investing In Mutual Funds

  • Professional Fund Management Team — Investors may not have the time or the required knowledge and resources to conduct their research and purchase individual stocks or bonds. A mutual fund is managed by full-time, professional money managers who have the expertise, experience and resources to actively buy, sell, and monitor investments. A fund manager continuously monitors investments and rebalances the portfolio accordingly to meet the scheme’s objectives.
  • Manage Risk Through Diversification — Buying shares in a mutual fund is an easy way to diversify your investments across many securities and asset categories such as equity, debt and gold, which helps in spreading the risk - so you won't have all your eggs in one basket. With diversification, the risk associated with one asset class is countered by the others. Even if one investment in the portfolio decreases in value, other investments may not be impacted and may even increase in value. In other words, you don’t lose out on the entire value of your investment if a particular component of your portfolio goes through a turbulent period.
  • Affordability & Convenience (Invest Small Amounts) — For many investors, it could be more costly to directly purchase all of the individual securities held by a single mutual fund. By contrast, the minimum initial investments for most mutual funds are more affordable. Even if you invest as low as Rs. 500 in a scheme, your money gets invested in all the stocks in the portfolio, as per the weightage of each stock in the portfolio. This way you may get exposure in 40-50 stocks in one go.
  • Access Your Money, Whenever You Need It — You can easily redeem (liquidate) most of mutual fund schemes to meet your financial needs on any business day (when the stock markets and/or banks are open). The redemption amount is only credited in your bank account, to ensure that only you receive your fund. However, ELSS funds have a 3-year lock-in period and can be liquidated only thereafter.
  • You Do What You Are Good At — An important advantage of mutual funds is that you don't have to give too much time on more critical investment decisions. You may focus on your job or business and don't have to worry about what will happen to your investment portfolio. Fund managers are far more efficient to take decisions like, which security to buy, when to buy & sell. They take these decisions according to the investment objective of the fund.
  • Well-Regulated By SEBI — Mutual Funds are regulated by the capital markets regulator, Securities and Exchange Board of India (SEBI) under SEBI (Mutual Funds) Regulations, 1996. SEBI has laid down stringent rules and regulations keeping investor protection, transparency with appropriate risk mitigation framework and fair valuation principles.
  • Easier Tax Structure — While investing directly in stocks you have to calculate & pay tax whenever you sell at profit or receive dividends. While in the case of mutual funds you are not taxed whenever fund manager sells stock in the portfolio to book profit for the fund. You just have to pay tax when you withdraw at a profit. It is a great advantage for the investors of mutual funds. Also Investment in ELSS upto ₹1,50,000 qualifies for tax benefit under section 80C of the Income Tax Act, 1961. You get the exposure in stock markets with this additional tax benefit on investment.

Sebi Categorization Of Mutual Fund Schemes

As per SEBI guidelines on Categorization and Rationalization of schemes issued in October 2017, mutual fund schemes are classified as –

  • Equity Schemes
  • Debt Schemes
  • Hybrid Schemes
  • Solution Oriented Schemes – For Retirement and Children
  • Other Schemes – Index Funds & ETFs and Fund of Funds

Equity Schemes

An equity Scheme is a fund primarily invests in equities and equity related instruments. These funds seeks long term growth but could be volatile in the short term. These are suitable for investors with higher risk appetite and longer investment horizon.

The objective of an equity fund is generally to seek long-term capital appreciation. Equity funds may focus on certain sectors of the market or may have a specific investment style, such as investing in value or growth stocks.

Equity Fund Categories as per SEBI guidelines on Categorization and Rationalization of schemes

Multi Cap Fund At least 75% investment in equity & equity related instruments
Flexi Cap Fund At least 65% investments in equity & equity related instruments
Large Cap Fund At least 80% investment in large cap stocks
Large & Mid Cap Fund At least 35% investment in large cap stocks and 35% in mid cap stocks
Mid Cap Fund At least 65% investment in mid cap stocks
Small cap Fund At least 65% investment in small cap stocks
Dividend Yield Fund Predominantly invest in dividend yielding stocks, with at least 65% in stocks
Value Fund Value investment strategy, with at least 65% in stocks
Contra Fund Scheme follows contrarian investment strategy with at least 65% in stocks
Focused Fund Focused on the number of stocks (maximum 30) with at least 65% in equity & equity related instruments
Sectoral/ Thematic Fund At least 80% investment in stocks of a particular sector/ theme
ELSS At least 80% in stocks in accordance with Equity Linked Saving Scheme, 2005, notified by Ministry of Finance

Sector Specific Funds

Sectoral funds invest in a particular sector of the economy such as infrastructure, banking, technology or pharmaceuticals etc. Since these funds focus on just one sector of the economy, they limit diversification, and are thus riskier. Timing of investment into such funds are important, because the performance of the sectors tends to be cyclical.

Examples of Sector Specific Funds - Equity Mutual Funds with an investment objective to invest in

  • Pharma & Healthcare Sector
  • Banking & Finance Sector:
  • FMCG (fast moving consumer goods) and related sectors.
  • Technology and related sectors

Thematic Funds

Thematic funds select stocks of companies in industries that belong to a particular theme - For example, Infrastructure, Service industries, PSUs or MNCs. They are more diversified than Sectoral Funds and hence have lower risk than Sectoral funds.

Value & Growth Funds (Strategy And Style Based Funds)

Equity funds may be categorised based on the valuation parameters adopted in stock selection, such as

  • Growth funds identify momentum stocks that are expected to perform better than the market
  • Value funds identify stocks that are currently undervalued but are expected to perform well over time as the value is unlocked
  • Equity funds may hold a concentrated portfolio to benefit from stock selection.
  • These funds will have a higher risk since the effect of a wrong selection can be substantial on the portfolio’s return.

Contra Funds

Contra funds are equity mutual funds that take a contrarian view on the market. Underperforming stocks and sectors are picked at low price points with a view that they will perform in the long run.The portfolios of contra funds have defensive and beaten down stocks that have given negative returns during bear markets.

These funds carry the risk of getting calls wrong as catching a trend before the herd is not possible in every market cycle and these funds typically underperform in a bull market.

Equity Linked Savings Scheme (ELSS)

ELSS invests at least 80% in stocks in accordance with Equity Linked Saving Scheme, 2005, notified by Ministry of Finance. These funds have a lock-in period of 3 years (which is shortest amongst all other Sec 80C tax saving options). These are currently eligible for deduction under Sec 80C of the Income Tax Act upto ₹1,50,000

Debt Schemes

A debt fund is a fund that invests primarily in bonds or other debt securities. Debt funds invest in short and long-term securities issued by government, public financial institutions, companies, Treasury bills, Debentures, Commercial paper, Certificates of Deposit and others.

Debt funds can be categorised based on the tenor of the securities held in the portfolio and/or on the basis of the issuers of the securities or their fund management strategies, such as Short-term funds, Medium-term funds, Long-term funds, Gilt fund, Treasury fund, Corporate bond fund, Infrastructure debt fund, Floating rate funds, Dynamic Bond funds, Fixed Maturity Plan. Debt funds have potential for income generation and capital preservation.

Debt Fund Categories As Per Sebi Guidelines On Categorization And Rationalization Of Schemes

Overnight Fund Overnight securities having maturity of 1 day
Liquid Fund Debt and money market securities with maturity of upto 91 days only
Ultra Short Duration Fund Debt & Money Market instruments with Macaulay duration of the portfolio between 3 months - 6 months
Low Duration Fund Investment in Debt & Money Market instruments with Macaulay duration portfolio between 6 months- 12 months
Money Market Fund Investment in Money Market instruments having maturity upto 1 Year
Short Duration Fund Investment in Debt & Money Market instruments with Macaulay duration of the portfolio between 1 year - 3 years
Medium Duration Fund Investment in Debt & Money Market instruments with Macaulay duration of portfolio between 3 years - 4 years
Medium to Long Duration Fund Investment in Debt & Money Market instruments with Macaulay duration of the portfolio between 4 - 7 years
Long Duration Fund Investment in Debt & Money Market Instruments with Macaulay duration of the portfolio greater than 7 years
Dynamic Bond Investment across duration
Corporate Bond Fund Minimum 80% investment in corporate bonds only in AA+ and above rated corporate bonds
Credit Risk Fund Minimum 65% investment in corporate bonds, only in AA and below rated corporate bonds
Banking and PSU Fund Minimum 80% in Debt instruments of banks, Public Sector Undertakings, Public Financial Institutions and Municipal Bonds
Gilt Fund Minimum 80% in G-secs, across maturity
Gilt Fund with 10 year constant Duration Minimum 80% in G-secs, such that the Macaulay duration of the portfolio is equal to 10 years
Floater Fund Minimum 65% in floating rate instruments (including fixed rate instruments converted to floating rate exposures using swaps/ derivatives)

Dynamic Bond Funds alter the tenor of the securities in the portfolio in line with expectation on interest rates. The tenor is increased if interest rates are expected to go down and vice versa

Floating Rate Funds invest in bonds whose interest are reset periodically so that the fund earns coupon income that is in line with current rates in the market, and eliminates interest rate risk to a large extent.

Short-Term Debt Funds

The primary focus of short-term debt funds is coupon income. Short term debt funds have to also be evaluated for the credit risk they may take to earn higher coupon income. The tenor of the securities will define the return and risk of the fund.

Funds holding securities with lower tenors have lower risk and lower return.

  • Liquid funds invest in securities with not more than 91 days to maturity.
  • Ultra Short-Term Debt Funds hold a portfolio with a slightly higher tenor to earn higher coupon income.

Short-Term Fund combine coupon income earned from a pre-dominantly short-term debt portfolio with some exposure to longer term securities to benefit from appreciation in price.

Fixed Maturity Plans (FMPs)

FMPs are closed-ended funds which eliminate interest rate risk and lock-in a yield by investing only in securities whose maturity matches the maturity of the fund. FMPs create an investment portfolio whose maturity profile match that of the FMP tenor.

FMPs have potential to provide better returns than liquid funds and Ultra Short Term Funds since investments are locked in. Funds have Low mark to market risk as investments are liquidated at maturity.

Investors commit money for a fixed period & cannot prematurely redeem the units from the fund. FMPs, being closed-end schemes are mandatorily listed on stock exchange & investors can buy or sell units of FMPs only on the stock exchange after the NFO.

Units held only in dematerialized mode can be traded, therefore investors seeking liquidity in such schemes need to have a demat account.

Capital Protection Oriented Funds

Capital Protection Oriented Funds are close-ended hybrid funds that create a portfolio of debt instruments and equity derivatives. The portfolio is structured to provide capital protection and is rated by a credit rating agency on its ability to do so. The rating is reviewed every quarter. The debt component of the portfolio has to be invested in instruments with the highest investment grade rating.

A portion of the amount brought in by the investors is invested in debt instruments that is expected to mature to the par value of the capital invested by investors into the fund. The capital is thus protected. The remaining portion of the funds is used to invest in equity derivatives to generate higher returns.

Hybrid Funds

Hybrid funds Invest in a mix of equities and debt securities. They seek to find a ‘balance’ between growth and income by investing in both equity and debt. The regular income earned from the debt instruments provides greater stability to the returns from such funds. The proportion of equity and debt that will be held in the portfolio is indicated in the Scheme Information Document

Equity oriented hybrid funds (Aggressive Hybrid Funds) are ideal for investors looking for growth in their investment with some stability.

Debt-oriented hybrid funds (Conservative Hybrid Fund) are suitable for conservative investors looking for a boost in returns with a small exposure to equity.

The risk and return of the fund will depend upon the equity exposure taken by the portfolio, higher the allocation to equity, the greater is the risk & return.

Sebi Has Classified Hybrid Funds Into 7 Sub-categories As Follows:

Conservative Hybrid Fund 10% to 25% investment in equity & equity related instruments; and
75% to 90% in Debt instruments
Balanced Hybrid Fund 40% to 60% investment in equity & equity related instruments; and
40% to 60% in Debt instruments
Aggressive Hybrid Fund 65% to 80% investment in equity & equity related instruments; and
20% to 35% in Debt instruments
Dynamic Asset Allocation or Balanced Advantage Fund Investment in equity/ debt that is managed dynamically (0% to 100% in equity & equity related instruments; and
0% to 100% in Debt instruments)
Multi Asset Allocation Fund Investment in at least 3 asset classes with a minimum allocation of at least 10% in each asset class
Arbitrage Fund Scheme following arbitrage strategy, with minimum 65% investment in equity & equity related instruments
Equity Savings Equity and equity related instruments (min.65%); debt instruments (min.10%) and
derivatives (min. for hedging to be specified in the SID)

Solution-oriented & Other Funds

Retirement Fund Lock-in for at least 5 years or till retirement age whichever is earlier
Children’s Fund Lock-in for at least 5 years or till the child attains age of majority whichever is earlier
Index Funds/ ETFs Minimum 95% investment in securities of a particular index
Fund of Funds (Overseas/ Domestic) Minimum 95% investment in the underlying fund(s)

Multi Asset Funds

A multi-asset fund offers exposure to a broad number of asset classes, often offering a level of diversification typically associated with institutional investing. Multi-asset funds may invest in a number of traditional equity and fixed income strategies, index-tracking funds, financial derivatives as well as commodity like gold.

This diversity allows portfolio managers to potentially balance risk with reward and deliver steady, long-term returns for investors, particularly in volatile markets.

Arbitrage Funds

“Arbitrage” is the simultaneous purchase and sale of an asset to take advantage of the price differential in the two markets and profit from the price difference of the asset on different markets or in different forms.

Arbitrage fund buys a stock in the cash market and simultaneously sells it in the Futures market at a higher price to generate returns from the difference in the price of the security in the two markets. The fund takes equal but opposite positions in both the markets, thereby locking in the difference. The positions have to be held until expiry of the derivative cycle and both positions need to be closed at the same price to realize the difference.The cash market price converges with the Futures market price at the end of the contract period. Thus it delivers risk-free profit for the investor/trader.

Hence, Arbitrage funds are considered to be a good choice for cautious investors who want to benefit from a volatile market without taking on too much risk.

Index Funds

Index funds are passively managed funds that aim to create a portfolio that mirrors a market index. The securities included in the portfolio and their weights are the same as that in the index The fund manager does not rebalance the portfolio based on their view of the market or sector

Index funds are passively managed, which means that the fund manager makes only minor, periodic adjustments to keep the fund in line with its index. Hence, an index fund offers the same return and risk represented by the index it tracks.

Exchange Traded Funds (ETFs)

An ETF is a marketable security that tracks an index, a commodity, bonds, or a basket of assets like an index fund. Unlike regular mutual funds, an ETF trades like a common stock on a stock exchange. The traded price of an ETF changes throughout the day like any other stock, as it is bought and sold on the stock exchange.

ETF Units are compulsorily held in Demat mode. It is suitable for investors seeking returns similar to index and are not looking to outperform the index.

Fund of Funds (FoF)

Fund of funds are mutual fund schemes that invest in the units of other schemes of the same mutual fund or other mutual funds. The schemes selected for investment will be based on the investment objective of the FoF

Gold Exchange Traded Funds (FoF)

Gold ETFs are ETFs with gold as the underlying asset. The scheme will issue units against gold held, where each unit will represent a defined weight in gold, typically one gram.

The scheme will hold gold in form of physical gold or gold related instruments approved by SEBI. Schemes can invest up to 20% of net assets in Gold Deposit Scheme of banks. The price of ETF units moves in line with the price of gold on metal exchange. After the NFO, units are issued to intermediaries called authorized participants against gold or funds submitted. They can also redeem the units for the underlying gold.

Features of Gold ETFs

  • Convenience of holding gold electronically instead of physical gold.
  • Safer option to hold gold since there are no risks of theft or purity.
  • Provides easy liquidity and ease of transaction.
  • Gold ETFs are treated as non-equity oriented mutual funds for the purpose of taxation.
  • Eligible for long-term capital gains benefits if held for three years.
  • No wealth tax is applicable on Gold ETFs

International Funds

International funds enable investments in markets outside India, by holding in their portfolio equity or debt securities. International equity funds may also hold some of their portfolios in Indian equity or debt security.

Features of International Funds

  • Benefit of diversification since global markets may have a low correlation with domestic markets.
  • Investment options that may not be available domestically.
  • Access to companies that are global leaders in their field.
  • There are risks associated with investing in such funds, such as Political events & macro economic factors that are less familiar and therefore difficult to interpret.
  • Movements in foreign exchange rate may affect the return on redemption
  • Countries may change their investment policy towards global investors or even Indian govt. may also increase or decrease overseas investment ceiling.
  • For the purpose of taxation, these funds are considered as non-equity oriented mutual fund schemes.

Myths & Facts About Mutual Funds

Mutual Funds Are For Experts

In fact, Mutual funds are meant for of common investors who may lack the knowledge or skill set to invest in securities market. Mutual Funds are professionally managed by expert Fund Managers after extensive market research for the benefit of investors. A mutual fund is an inexpensive way for investors to get a full-time professional fund manager to manage their money.

Mutual Fund Investments Are Only For The Long Term

Mutual funds can be for the short term or for longer term based on one’s investment horizon and objective.

There are different types of mutual fund schemes – which invest in different types of securities – in equity as well as debt securities that are suitable for different investor needs.

In fact, there are various short-term schemes where you can invest for a few days to a few weeks to a few years e.g., Liquid Funds are low duration funds, with portfolio maturity of less than 91 days, while Ultra short-Term Bond Funds are low duration funds, with portfolio maturity of less than a year. There are Short-Term Bond Funds which are medium duration funds where the underlying portfolio maturity ranges from one year – three years. Then, there are Long-Term Income Funds which are medium to long duration funds with portfolio maturity between 3 and 10 years.

While Equity Schemes are most suitable for a longer term, debt mutual funds are suitable for investors with short term (less than 5 years) investment horizon.

Investing In Mutual Funds Is The Same As Investing In Stock Market / Mutual Fund Is An Equity Product

Mutual Funds invest in stock market (i.e., equities), bond market (corporate bonds as well as govt. bonds) and Money Market instruments such as Treasury Bills, Commercial Papers, Certificate of Deposit, Collateral Borrowing & Lending Obligation (CBLO) etc. Many of these instruments are not available to retail investors due to large ticket size of minimum order quantity (such as G-Secs) and hence, retail investors could participate in such investments through mutual fund schemes

Mutual Fund Scheme With A NAV Is ₹10 Per Unit Better Than Mutual Fund Scheme Whose NAV Is ₹25 Per Unit (or A Mutual Fund Scheme With Lower NAV Is Better Or Investing In NFOs Are Preferable Than Investing In Existing Schemes)

This is a common misconception. A mutual fund's NAV represents the market value of all its underlying investments. NAV of a fund is irrelevant, because it represents the market value of the fund’s investments and not the market price. Any capital appreciation will depend on the price movement of its underlying securities. Let us understand this through an illustration.

Suppose, you invest ₹10,000 each in scheme A whose NAV is ₹20 and scheme B (whose NAV is say, ₹100. You will be allotted 500 units of scheme A and 100 units of scheme B. Assuming that both schemes have invested their entire corpus in exactly same stocks and in the same proportions, if the underlying stocks collectively appreciate by 10%, the NAV of the two schemes should also rise by 10%, to ₹22 and ₹110, respectively. Thus, in both the scenarios, the value of your investment increases to ₹ 11,000.

Thus, the current NAV of a fund does not have any impact on the returns.

One Needs A Large Amount Of Money To Invest In Mutual Funds

Absolutely incorrect. One could start investing mutual funds with just ₹5000 for a lump-sum / one-time investment with no upper limit and ₹1000 towards subsequent / additional subscription in most of the mutual fund schemes. And for Equity linked Savings Schemes (ELSS), the minimum amount is as low as ₹ 500.

In fact, one could invest via Systematic Investment Plan ( SIP) with as little as ₹500 per month for as long as one wishes to.

One Needs To Have A Demat Account To Invest In Mutual Funds

Holding mutual fund Units in Demat mode is absolutely optional, except in respect of Exchange Traded Funds. For all other schemes, including the close-ended listed schemes like Fixed Maturity Plans (FMPs), it is entirely upto the investor whether to hold the units in a Demat mode or in conventional physical accountant statement mode.

A Scheme With A Higher NAV Has Reached Its Peak !

This is a very common misconception because of the general association of Mutual Funds with shares. One needs to keep in mind that the NAV of a scheme is nothing but a reflection of the market value of the underlying shares held by the fund on any day. Mutual Funds invest in shares, which may be bought or sold whenever deemed appropriate by the Fund Manager depending on the scheme’s investment strategy (Buy-Hold-Sell). If the Fund Manager feels that a particular stock has peaked, he can choose to sell it.

A high NAV does not mean the fund is expensive. In fact, high NAV indicates a good performance of the scheme over the years.

Buying A Top-rated Mutual Fund Scheme Ensures Better Returns

Mutual fund ratings are dynamic and based on performance of the scheme over time – which in itself is subject to market fluctuations. So, a Mutual fund scheme that may be on top of the rating chart currently, may not necessarily maintain the same rating month after month or at a later date . However, a top rated fund is a good first step to short list a scheme to invest in (although past performance does not necessarily guarantee better returns in future). Investment in a mutual fund scheme needs to be tracked with respect to the scheme’s benchmark to evaluate its performance periodically to decide whether to stay invested or to exit.

How To Invest In Mutual Funds

There are 2 ways to invest in mutual funds Systematic Investment Plan (SIP) & Lumsum.

Systematic Investment Plans (SIP)

SIP is the most common & talked about way of investing in mutual funds. This option gives you a disciplined approach towards investing & accumulating wealth over time. You may opt certain amount to be deducted monthly from your designated bank account & invested in selected schemes.

SIP help you to counter market volatility as you buy at a regular interval and at higher & lower prices of the market. It gives you an advantage of Rupee Cost Averaging & slowly building wealth in a disciplined manner.

Lumsum

Lumsum investing is for the investors who want to invest a bigger amount in one go and can't invest that same amount monthly. Lumsum investing is considered risky compared to SIP mode, as all your amount will be invested at a single price, which might be riskier if markets gets volatile.

Lumsum investing can work in your favor if you use Systematic Transfer Plan (STP) to your advantage.

Systematic Transfer Plan (STP)

STP gives you an advantage of buying a equity mutual fund at various prices so that you don't get stuck at a high price.

In investing though STP you may invest lumsum in a debt fund where you may get 5-6% annually & is not affected directly by stock market volatility. Then you may instruct to transfer money in equity mutual funds in installment & get the benefit of buying at different prices at a set time interval. STP has an option to invest & transfer your money in various time intervals like daily, weekly, monthly, quaterly etc.

You may invest through SIP & Lumsum together. Invest your regular monthly income through SIPs and any lumsum amount you have can be invested through STPs.

Tax Regime Specific To Mutual Fund Investors In India

Applicable for the Financial Year 2023-24

Tax Rates For Mutual Fund Investors

Equity Oriented Funds (Subject To STT)

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Other Than Equity Oriented Funds

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* With indexation $Without indexation@IDCW = Income Distribution cum Capital Withdrawal

Tax & TDS are subject to applicable Surcharge and Health & Education Cess at the rate of 4%.