Learn Fund Taxation
Guides, reference tools and practice for investors, fund managers and professionals.
Understand fund taxWho pays the tax on a fund investment, why, and where the law says so.Open →Section finderFind the 2025 provision for a 1961 section, with what changed and what to do.Open →GlossaryEight core terms, each with an analogy, a flow, an example and the law.Open →Fund tax calendarForm No. 78, 79 and 92, and the section 200 deadline.Open →Your fund tax statementWhat Form No. 78 is and what to do with it.Open →Non-resident PAN checkRule 157 relief for non-resident investors in a specified fund.Open →Substance checklistWhat an IFSC fund manager should be able to evidence.Open →Practice quizTen questions with explanations.Open →
Meet the expert
CS Prashant Kumar
Company Secretary & Compliance Officer
Global Horizons Capital Advisors (IFSC) Private Limited — an IFSCA-licensed investment banker
13+ years of experienceFCS Fellow member, ICSIAuthor Audit Under Fire
Published in The Chartered Accountant (Jun 2025, Jan 2025, Mar 2024) and Chartered Secretary (Aug 2023)
Prashant Kumar is a seasoned Company Secretary and corporate governance strategist with more than 13 years of experience advising large corporates, promoter-led groups and global businesses on compliance, regulatory risk and board governance. In GIFT IFSC, the IFSCA regime is his day job rather than a research topic.