---
title: "Tax & Regulatory Framework | RupeeCase Learn"
description: "Equity taxation, MF/ETF/SGB/F&O tax treatment, tax-loss harvesting, SEBI regulations, AIS/TIS reconciliation, and tax-efficient portfolio construction"
source_url: "https://www.rupeecase.com/learn/path-11/"
---

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  PATH 11

# Tax & Regulatory Framework

  Capital gains taxation, SEBI regulations, tax-loss harvesting, AIS reconciliation, and tax-efficient portfolio construction | everything you need to keep more of what you earn.

    Intermediate
    6 modules · ~90 min

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    [11.1

        Equity Taxation After July 2024 | The New Rules
        STCG 20%, LTCG 12.5%, ₹1.25L exemption, grandfathering, indexation removal

      →](/learn/path-11/module-11-1-equity-taxation-after-july-2024-the-new-rules.html)
    [11.2

        Tax Treatment: MFs, ETFs, SGBs, Bonds & F&O
        Equity MFs, debt MFs post-2023, SGBs tax-free at maturity, F&O as business income

      →](/learn/path-11/module-11-2-tax-treatment-mfs-etfs-sgbs-bonds-and-fno.html)
    [11.3

        Tax-Loss Harvesting for Systematic Investors
        STCL/LTCL offset rules, no wash sale in India, calendar approach, TLH for quant portfolios

      →](/learn/path-11/module-11-3-tax-loss-harvesting-for-systematic-investors.html)
    [11.4

        SEBI Regulatory Framework: What Every Investor Must Know
        Insider trading, PFUTP, investment advisor vs finfluencer, SEBI investigation process

      →](/learn/path-11/module-11-4-sebi-regulatory-framework-what-every-investor-must-know.html)
    [11.5

        AIS, TIS & ITR: Reconciling Your Capital Gains
        Reading your AIS, spotting errors, step-by-step reconciliation, filing ITR-2 with Schedule CG

      →](/learn/path-11/module-11-5-ais-tis-and-itr-reconciling-your-capital-gains.html)
    [11.6

        Tax-Efficient Portfolio Construction
        Tax alpha, asset location, holding period optimization, annual tax planning calendar

      →](/learn/path-11/module-11-6-tax-efficient-portfolio-construction.html)

  [Start Path 11 →](/learn/path-11/module-11-1-equity-taxation-after-july-2024-the-new-rules.html)

    Path Certification

### Earn your Tax and Regulatory Framework certificate

    Complete all 6 module quizzes above, then take the 30 question path certification test at the end of Module 11.6. Pass to unlock your shareable PDF certificate with your name on it.

      1Finish 6 module quizzes

      2Take 30 question path test

      3Download certificate

    [Jump to Path Test →](/learn/path-11/module-11-6-tax-efficient-portfolio-construction.html#pathTestSection)

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