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इंडेक्सेशन म्हणजे काय आणि ते कसे काम करते?​

जेव्हा तुम्ही म्युच्युअल फंड स्कीममध्ये इन्व्हेस्ट करतात, तेव्हा तुम्हाला तुमच्या इन्व्हेस्टमेंट कालावधीच्या शेवटी मिळणाऱ्या परताव्याला कॅपिटल गेन (भांडवली लाभ) म्हणतात; आणि या नफ्यावर तुम्ही भरणार असलेल्या कराला कॅपिटल गेन टॅक्स (भांडवली लाभ कर) म्हणतात. कॅपिटल गेन टॅक्सचा भार कमी करण्यासाठी इंडेक्सेशन हे एक साधन आहे, जेणेकरून तुम्हाला टॅक्सच्या रुपात कमी रक्कम अदा करावी लागेल. हे साधन चलनवाढीच्या विरूद्ध तुमचे मूळ इन्व्हेस्टमेंट मूल्य समायोजित करून हे करते.

म्युच्युअल फंडातील इक्विटी ओरिएंटेड म्युच्युअल फंड योजनांमधून दीर्घकालीन भांडवली नफ्यासाठी इंडेक्सेशनचा लाभ खालीलप्रमाणे निवासी इन्व्हेस्टरला उपलब्ध आहे:

इंडेक्सेशन कसे काम करते?

उदाहरणार्थ, आपण मे 16 मध्ये इक्विटी ओरिएंटेड म्युच्युअल फंड योजनेत ₹2,00,000 ची गुंतवणूक केली आहे असे समजू या; आणि ऑक्टोबर 19 मध्ये 3 वर्षांनंतर रिडम्प्शनच्या वेळी, तुमच्या गुंतवणुकीचे मूल्य ₹2,20,000 झाले आहे. आता, तुमचे कॅपिटल गेन (भांडवली लाभ) = ₹ 2,20,000- ₹ 2,00,000= ₹ 20,000. आणि ही रक्कम लाँग टर्म कॅपिटल गेन टॅक्स साठी जबाबदार असेल. कर गणनेच्या उद्देशाने इंडेक्सेशन काय करते, ते महागाईनुसार तुमची खरेदी किंमत ₹.2,00,000 समायोजित करते जेणेकरून तुमची खरेदी किंमत वाढते आणि कर उद्देशासाठी कॅपिटल गेन (भांडवली लाभ) कमी होतो.

सीआयआय म्हणजे वरील उदाहरणात 2016-17 आणि 2019-20 वर्षांसाठी महागाई निर्देशांक अधिसूचित मूल्यांची किंमत,

इंडेक्स्ड खरेदी किंमत= (289/264) * 2,00,000= रु. 2,18,939.3939

आता निर्देशांक खरेदी किंमतीसह कॅपिटल गेनची पुनर्गणना करत आहे-

भांडवली लाभ = रु. 2,20,000- रु. 2,18,939.39.39= ₹ 1060.6061

या उदाहरणार्थ, इंडेक्सेशनने तुमच्या एलटीसीजीला 94.6969% पर्यंत कमी करण्यासाठी व्यवस्थापित केली आहे, जी एक मोठ्या प्रमाणात बचत आहे.

निष्कर्षामध्ये-

इंडेक्सेशन रहिवासी गुंतवणूकदाराला इक्विटी उन्मुख म्युच्युअल फंड योजनेव्यतिरिक्त इतर कर लाभ देऊ शकतो हे अत्यंत महत्त्वाचे आहे आणि त्यामुळेच 36 महिन्यांपेक्षा जास्त कालावधीसाठी तुमची कर्ज योजना गुंतवणूक धरून ठेवणे तुमच्या हिताचे असू शकते. कर्ज योजना तुमचा पोर्टफोलिओ विविध ठेवण्यास मदत करतात आणि त्यात तुलनेने जास्त जोखीम नसतात. रिडीम करताना, तुम्हाला अल्प-मुदतीच्या आणि दीर्घ-मुदतीच्या दोन्ही परिस्थितींमध्ये देय कॅपिटल गेन (भांडवली लाभ) कराची गणना करून पैसे काढण्याच्या कर परिणामांचा विचार करण्याचा सल्ला दिला जातो.

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