HNIs use specific tax rules to lower their liabilities on investment income, keeping more of their capital.
Equity Investment Advantages
Shifting funds from taxable options like fixed deposits to equity investments, including shares and equity mutual funds, offers a key advantage. Long-Term Capital Gains (LTCG) on profits over ₹1.25 lakh annually are taxed at 12.5% (without indexation), reducing tax costs.
Public Provident Fund (PPF) Benefits
Adding tax-free options like the Public Provident Fund (PPF) to a savings portfolio is crucial for HNIs. PPF follows an Exempt-Exempt-Exempt (EEE) model: investments, interest, and withdrawals are tax-free if rules are met.
Capital Gains Harvesting Tactics
Capital gains harvesting lets investors legally reduce their annual tax bills. By selling some long-term investments each year and reinvesting, investors can reset their cost basis. This allows them to use the annual tax-free exemption repeatedly, lowering the overall tax burden. Tax loss harvesting involves selling investments at a loss to offset capital gains. Unused losses can be carried forward for up to eight years to reduce taxable income.
Real Estate Tax Optimization
Investors can claim deductions and exemptions on rental income and capital gains from property sales. This includes interest deductions under Section 24, and capital gains tax savings by reinvesting profits into properties (Section 54) or specific bonds (Section 54EC).
Systematic Withdrawal Plans (SWP)
For retirement income, Systematic Withdrawal Plans (SWP) from mutual funds offer a more tax-efficient alternative than traditional interest or annuity income. With an SWP, only the capital gains part of each withdrawal is taxed, not the whole amount, resulting in a lower tax bill over time.
Hindu Undivided Family (HUF) Advantage
A Hindu Undivided Family (HUF) can act as a separate tax entity, enabling income splitting and better tax planning. Routing investments or income through an HUF allows families to use its separate tax brackets and deductions, potentially lowering the overall tax burden for the unit.