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Note: *Indexation Values: 2016-17: 264, 2017-18:272, 2018-19: 280, 2019-20: 289, 2020-21: 301, 2021-22: 317, 2022-23: 331. Cost Inflation Index (CII) is
based on the year of investment and that of the year of redemption i.e., 2018-19 and 2022-2023 respectively and the rates used are actual rates prescribed
by Income Tax authorities for these years. The above is only an example to show the method of calculating capital gain tax payable by an investor with or
without indexation and should not be construed to be an investment or tax advice of any nature. There is no assurance or guarantee of future performance of
Mutual Funds / Fixed Maturity Plan (FMP). In view of the individual nature of tax benefits, each investor is advised to consult with his / her tax consultant with
respect to the specific direct tax implications arising out of their transactions. The calculation assumes an individual falls in the highest tax bracket with income
below Rs. 5 crore. For FMP – 20% with indexation + 15% surcharge (#) + 4% Health & Education Cess. For Term Deposit : Tax 30% (Marginal rate) + 15%
surcharge (#) + 4% Health & Education Cess. # Surcharge on Long Term Capital Gains on FMP is restricted to 15%, however, enhanced surcharge of 25% or
37% may apply on interest income on Term Deposit if income exceeds Rs. 2 crore or Rs. 5 crore. In the above working, we have assumed highest surcharge
rate of 15% for Capital Gains on FMP and surcharge of 15% on interest on Term Deposit assuming income of the individual is between Rs.1 crore and Rs.2
crore. For illustration, we have assumed that the interest on Term Deposit is compounded quarterly and for the FMP, the interest is compounded annually. The
yields for term deposit have been assumed as per prevailing rates and the assumed FMP yield is based on rates of comparable instruments. FMP yields
depend on various factors like portfolio construction, inflation etc. and the actual yield may vary accordingly. The above calculations are purely for illustration
purposes and is not indicative of the actual yield.


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