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of <h1>Clause 76 of Income Tax Bill 2025: Short-term capital gains on Market Linked Debentures and certain mutual funds explained.</h1> Clause 76 of the Income Tax Bill, 2025, outlines the computation of short-term capital gains for Market Linked Debentures and certain mutual fund units. Gains from the transfer, redemption, or maturity of these assets, acquired or maturing after specified dates, are treated as short-term capital gains. The computation formula deducts acquisition costs and related expenses from the full value received. No deductions are allowed for securities transaction tax. Market Linked Debentures are defined as securities with returns linked to market indices, while Specified Mutual Funds are those investing predominantly in debt and money market instruments.
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