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Business India News Updated Jun 28, 2026

JP Morgan: Tax Policy Changes Make Equities More Attractive for Investors

JP Morgan says government policy and tax changes have made equities more attractive for investors. The report highlights that equity is taxed at 12.5% LTCG, while changes to insurance and debt fund taxation improve equity's relative appeal. Domestic investors have continued SIP inflows despite weak returns and FII selling, reflecting a shift towards financial assets. JP Morgan warns this trend could weaken if monthly SIP inflows fall below Rs 250 billion or if derivatives trading volumes drop significantly.

Tax, policy changes making equities more attractive for investors, likely to sustain inflows: JP Morgan

New Delhi, June 28

Government policy measures and changes in the tax treatment of various financial products have made equities increasingly attractive compared with other investment options, a JP Morgan equity research report said, adding that the trend is likely to support sustained inflows into Indian capital markets.

The report said policy and taxation changes have strengthened the case for equity investing even as market returns remained subdued over the past two years.

"Policy and tax are also supportive: equity is taxed at 12.5% LTCG, and the removal of indexation, taxation of insurance policy proceeds, and slab-rate taxation for debt mutual funds improves equity's relative appeal," the report said.

According to JP Morgan, these structural policy changes, along with rising participation through Systematic Investment Plans (SIPs), are expected to continue supporting inflows into equity markets.

"The inflows should continue due to tax and policy," the report said.

The report noted that despite weak equity market returns and heavy selling by foreign portfolio investors over FY25 and FY26, domestic investors have continued to channel money into mutual funds through SIPs, reflecting a long-term shift in household savings towards financial assets.

JP Morgan said the favourable policy environment has reinforced this structural trend by improving the attractiveness of equity investments relative to debt-oriented products and certain insurance investments.

The report also highlighted that SIPs have emerged as the dominant source of equity fund inflows, helping cushion domestic markets against external volatility.

Looking ahead, the global investment bank believes India's capital markets will continue to benefit from the ongoing financialisation of household savings, supported by policy measures and a steady rise in retail participation.

However, it cautioned that the investment thesis would weaken if monthly SIP inflows remain below Rs 250 billion for a sustained period or if regulatory changes lead to a more than 20 per cent decline in derivatives trading volumes.

— ANI

Reader Comments

Ananya R

All good points, but I wonder if this is just a sugar rush for the markets. JP Morgan highlights that retail participation is rising, but aren't we putting too many eggs in the equity basket? What if there's a correction? The report itself says sustained SIP inflows below Rs 250 billion could weaken the thesis. Hope people are not over-leveraging just because of tax perks.

Matthew K

Interesting analysis from JP Morgan. I'm an NRI living in the US, and these policy changes are making me reconsider my investment strategy for India. The 12.5% LTCG is lower than what I'd pay on many US assets. However, I'm concerned about the dependence on retail investors - what happens if sentiment shifts? Still, the structural shift in household savings is clearly underway.

Kavya N

This makes total sense! My dad used to put everything in FD and insurance policies, but after the tax changes, he's finally listening to me about SIPs. The fact that domestic investors are holding strong even when FPIs are fleeing shows how much we've matured as a market. But yes, the Rs 250 billion SIP threshold is a key number - hope we don't see a dip in flows. 🙏

Raghav A

Good report, but I wish they'd also address the volatility in small and mid-cap space. Tax benefits aside, retail investors are getting burned in many momentum-driven stocks. The financialisation of savings is good, but financial literacy needs to catch up. Else, we'll see people jumping into any stock that's trending without understanding risks.

S We welcome thoughtful discussions from our readers. Please keep comments respectful and on-topic.

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