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PATH 11

Tax & Regulatory Framework

Capital gains taxation, SEBI regulations, tax-loss harvesting, AIS reconciliation, and tax-efficient portfolio construction | everything you need to keep more of what you earn.

Intermediate 6 modules · ~90 min
11.1
Equity Taxation After July 2024 | The New Rules
STCG 20%, LTCG 12.5%, ₹1.25L exemption, grandfathering, indexation removal
11.2
Tax Treatment: MFs, ETFs, SGBs, Bonds & F&O
Equity MFs, debt MFs post-2023, SGBs tax-free at maturity, F&O as business income
11.3
Tax-Loss Harvesting for Systematic Investors
STCL/LTCL offset rules, no wash sale in India, calendar approach, TLH for quant portfolios
11.4
SEBI Regulatory Framework: What Every Investor Must Know
Insider trading, PFUTP, investment advisor vs finfluencer, SEBI investigation process
11.5
AIS, TIS & ITR: Reconciling Your Capital Gains
Reading your AIS, spotting errors, step-by-step reconciliation, filing ITR-2 with Schedule CG
11.6
Tax-Efficient Portfolio Construction
Tax alpha, asset location, holding period optimization, annual tax planning calendar
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Path Certification

Earn your Tax and Regulatory Framework certificate

Complete all 6 module quizzes above, then take the 30 question path certification test at the end of Module 11.6. Pass to unlock your shareable PDF certificate with your name on it.

1Finish 6 module quizzes
2Take 30 question path test
3Download certificate
Jump to Path Test →
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