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RupeeCase Learn/Path 11/Intermediate

Tax and 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.

  • 6modules
  • 55 minof reading
  • 30question path test
  • Freewith a certificate
Start at 11.1See the stops

01The line

6 stops, in order.

Equity tax after July 2024, MF/ETF/SGB rules, tax-loss harvesting that actually saves money, SEBI algo regulations, and how to reconcile your AIS without panic in March.

0of 6 done on this device

  1. 11.1Equity Taxation After July 2024: The New RulesSTCG 20%, LTCG 12.5% above ₹1.25 lakh, and the Income-tax Act, 2025 from April 202610 min
  2. 11.2Tax Treatment: MFs, ETFs, SGBs, Bonds & F&OEquity and debt funds, gold ETFs, SGBs after the Finance Act 2026, bonds and F&O, side by side9 min
  3. 11.3Tax-Loss Harvesting for Systematic InvestorsWhich losses save 20%, which save nothing, rebuy rules, FIFO and the yearly calendar11 min
  4. 11.4SEBI Regulatory Framework: What Every Investor Must KnowInsider trading, takeovers, IA and RA rules, SCORES complaints and the 2024 to 2026 reforms9 min
  5. 11.5AIS, TIS & ITR: Reconciling Your Capital GainsReconcile AIS and TIS against your broker report, line by line, before you file8 min
  6. 11.6Tax-Efficient Portfolio ConstructionAsset location, the 12 month line, harvesting and turnover: building for after tax returns8 min, path test

02Outcomes

What you will be able to do.

  • 01Master equity taxation under the July 2024 Budget rules
  • 02Understand tax treatment for MFs, ETFs, SGBs, bonds, and F&O
  • 03Implement tax-loss harvesting and reconcile AIS/TIS
  • 04Build tax-efficient portfolios that maximize after-tax returns

03Certificate

Pass the path test.
Keep the proof.

Complete the 6 module quizzes, then take the 30 question path test at the end of Module 11.6. Pass to earn your certificate as a PNG with your name on it.

  1. 1Pass the 6 module quizzes7 of 10 on each, retake any time
  2. 2Take the 30 question path test21 correct to pass, no timer, at the end of module 11.6
  3. 3Get the certificateYour name, the path, the date, an ID and a QR code to verify it; PNG or PDF
Jump to the path test About the certificates

04Questions

About Path 11.

What are the capital gains tax rates on Indian equities?

Short term gains on listed equity held under 12 months are taxed at 20%, long term gains at 12.5% above a ₹1.25 lakh yearly exemption, for sales from 23 July 2024. From 1 April 2026 the rates sit in sections 196 and 198 of the Income-tax Act, 2025. Module 11.1 has worked examples.

What is tax loss harvesting?

Tax loss harvesting uses losses to offset gains under the STCL and LTCL offset rules. Module 11.3 covers it for systematic investors, including the calendar approach and the fact that India has no wash sale rule.

How do I reconcile capital gains with AIS and file my ITR?

Module 11.5 covers reading your AIS, spotting errors, step-by-step reconciliation and filing ITR-2 with Schedule CG. Module 11.2 covers how mutual funds, ETFs, SGBs, bonds and F&O are taxed.

Explore next

Where to go next.

Every pathBack to the curriculum11 paths, 70 modules Pillar guideMacro, Tax, Regulation14 modules across paths 7, 11 Apply it on RupeeCaseAllcap Multi AssetMulti asset diversification, tax aware. Model, back tested.

Education only, not investment advice. RupeeCase is a technology platform operated by QC Alpha Technologies Pvt Ltd; it is not a fund, a PMS or a SEBI registered investment adviser. Model returns are back tested and not a promise of future returns. Figures carry the date they were checked.