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Arbitrage Funds

Arbitrage funds are essentially equity funds that aim to provide capital appreciation and income through arbitrage opportunities that exist between the spot market and derivative market. It is important for investors to know that though these are termed as equity funds, they are suitable for those investors who are looking to get better and tax efficient returns compared to debt funds. That’s possible because these are market neutral funds and enjoy the tax benefits of an equity fund i.e. tax free dividends and zero tax on long term capital gains. Being an equity funds for the tax purposes, even the fund is not required to pay any dividend distribution tax. However, for investors in arbitrage funds that invest less than 65% in equities, the applicable tax rules will be that of debt funds. On the negative side, these funds at times might struggle to find enough arbitrage opportunities in the market.
Arbitrage Funds - Smart way to improve your returnsThe table below clearly highlights the tax rates applicable to various types of funds in debt and debt-oriented category.

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