Capital Gains Statement for Mutual Funds: How to Get It

A capital gains statement helps you understand the gains or losses arising from mutual fund transactions such as redemptions. It can also help you organise information needed when preparing your income tax return.

The key points to remember are:

• A capital gains statement records relevant purchase, redemption, and gain or loss details.
• You can obtain the statement through your investment platform, mutual fund registrar and transfer agent (RTA), or the relevant fund house.
• CAMS and KFin Technologies Limited can provide consolidated information for eligible mutual fund investments handled through them.
• A Consolidated Account Statement (CAS) is different from a capital gains statement. CAS provides a consolidated view of transactions across mutual funds and certain securities.
• Your tax treatment depends on factors such as the type of mutual fund, acquisition date, redemption date, and applicable tax rules.

• From 1 April 2026, the definition of a specified mutual fund under the revised tax framework includes funds investing more than 65% of their total proceeds in debt and money market instruments, subject to the applicable conditions.

  
  

You should check the statement against your own transaction records before using the information for tax reporting. The applicable tax rules can also change, so use the rules relevant to the financial year and transaction dates involved.

A capital gains statement is a record of gains and losses arising from transactions in investments. For mutual funds, it can show information relating to purchases and redemptions during a particular period.

The statement can help you identify the purchase cost, redemption value, transaction dates, and resulting capital gain or loss. The exact format and fields can vary between providers.

If you are new to investing, it is useful to understand the difference between the statement and the investment itself. A capital gains statement is a record of transactions and gains or losses. It is not a mutual fund account or a separate investment product.

You can also learn more about mutual funds if you want to understand how these investments work before reviewing their tax records.

You can usually obtain a capital gains statement from the platform through which you invested, an RTA, or the relevant mutual fund house. The route you use depends on where your investments are held.

Through the Bajaj Broking website

If you hold mutual fund investments through the Bajaj Broking website, you can access your account statement from the platform.

Follow these steps:

1. Open the Bajaj Broking website or app.
2. Go to the ‘Mutual Funds’ section under ‘Investments’.
3. Open the ‘Account’ section.
4. Select ‘Reports & Statement’.
5. Select ‘Account Statement’ and choose the relevant period, such as ‘All’, ‘Current Financial Year’, or ‘Previous Financial Year’.

6. Select ‘Download’.

   
   

The exact menu names or location of a feature can change when a platform is updated. Check the current interface when you access your statement.

Through an RTA

An RTA, or Registrar and Transfer Agent, provides administrative services for mutual fund transactions and investor records. You can learn more about the role of a Registrar and Transfer Agents before using an RTA to obtain your statement.

If you have investments across multiple platforms, an RTA may help you obtain a consolidated statement for the mutual fund schemes it services.

Through KFin Technologies Limited

You can obtain a capital gains statement through KFin Technologies Limited for eligible mutual fund investments serviced by it.

Follow these steps:

1. Visit the KFin Technologies Limited website and select ‘Mutual Fund Investors’.
2. Create an account if required.
3. Open ‘Statements and Reports’ and select ‘Capital Gains Statements’.
4. Select ‘Capital Gain Consolidated Statement’.
5. Choose the relevant financial year and fund options, then provide the required details.

6. The statement is sent to your registered email address.

   
   

The exact navigation can change, so check the current KFin Technologies Limited interface when downloading the statement.

Through CAMS

CAMS is another RTA through which eligible investors can obtain capital gains information.

Follow these steps:

1. Open the CAMS website and accept the applicable terms and conditions.
2. Select ‘Statements’ and then ‘Capital Gain/Loss Statement’.
3. Enter the required details and select the financial year.
4. Provide the email address registered with your mutual fund investments and select ‘All Funds’ where applicable.
5. Choose the option to receive an encrypted attachment and set the required password.

6. Open the statement from the email using the password.

   
   

If you are unfamiliar with CAMS, you can read more about CAMS and its role before using its services.

Through the mutual fund company

You can also check the website of the mutual fund company where you hold units. Depending on the fund house and the way your investment is held, you may be able to download transaction or capital gains information from your account.

An asset management company (AMC) manages a mutual fund scheme and its portfolio. You can learn more about an AMC to understand its role.

A capital gains statement and a Consolidated Account Statement (CAS) serve different purposes.

A capital gains statement focuses on information used to identify gains and losses from relevant investment transactions. A CAS provides a consolidated view of transactions across mutual funds and, where applicable, other securities held in demat accounts.

SEBI states that a CAS shows transactions made during a month across mutual funds and other securities held in an investor's demat account. For mutual fund transactions during a month, SEBI's current framework provides for the CAS to be sent by email on or before the 12th of the following month, with physical copies generally sent by the 15th where applicable.

This dated regulatory detail is useful when checking whether you have received your regular statement. It does not mean that a CAS and a capital gains statement contain identical information.

The information can vary by provider, but a capital gains statement may include details such as:

• Purchase or acquisition date.
• Redemption or sale date.
• Purchase cost.
• Redemption or sale value.
• Capital gain or loss.
• Details of the mutual fund scheme.

• Information used to determine the applicable holding period.

  
  

The statement may separate gains into short-term and long-term categories where the applicable tax rules require this classification.

If you are checking your statement for tax purposes, pay particular attention to the transaction dates. The tax treatment can depend on when you acquired and redeemed the units.

Tax on mutual fund gains depends on the type of fund, the acquisition date, the transfer or redemption date, and the tax provisions applicable to the transaction.

For example, qualifying equity-oriented mutual fund transactions can be subject to specific short-term and long-term capital gains rules. You can read about long-term capital gains to understand the broader concept.

Debt-oriented mutual funds require particular care because the rules have changed over time. From 1 April 2026, the revised definition of a specified mutual fund includes a mutual fund that invests more than 65% of its total proceeds in debt and money market instruments, or certain funds investing in units of such funds. Gains covered by the relevant provision are treated according to the specified mutual fund rules.

This means you should not rely on older statements that all debt mutual funds receive a long-term tax treatment after a fixed holding period or that indexation automatically applies.

The tax treatment can also differ between Equity Mutual Funds, Debt Mutual Funds, Hybrid Mutual Funds, ELSS Mutual Funds, etc. Check the rules applicable to the particular fund and transaction before calculating tax.

For example, the tax treatment of a fund cannot be determined only from its name. You should consider its classification and the applicable law for the relevant transaction.

Once you download the statement, review it before using the information for tax reporting.

Check your transaction dates

Compare the purchase and redemption dates in the statement with your own records. The dates can affect how a gain or loss is classified.

Check the transaction values

Check whether the purchase cost and redemption value match your transaction records. If you find a difference, contact the relevant platform, RTA, or fund house.

Check gains and losses

Review the gains and losses shown in the statement. Do not assume that every figure is taxable in the same way. The applicable treatment depends on the type of investment and relevant tax provisions.

Keep supporting records

Keep your statements, transaction confirmations, and other relevant records. These can help you check your figures if you need to clarify a transaction later.

Your capital gains statement can help you organise information needed when preparing your income tax return.

Start by checking which mutual fund units you redeemed during the relevant financial year. Then review the purchase date, purchase cost, redemption date, redemption value, and reported gain or loss.

You should also check whether the statement's classification matches the tax rules applicable to your particular fund and transaction. Do not copy figures into your ITR without checking the relevant tax treatment.

If you are preparing your return yourself, use the applicable income tax return instructions and current tax provisions. If your transactions are complex, a tax professional can help you determine the appropriate reporting treatment.

Your investment strategy should not be changed only to reduce a tax amount shown in a statement. Tax is one factor to consider alongside your investment objectives, risk, and holding period.

If you have mutual funds across different platforms, you may receive information from more than one source. You may need to review statements from the relevant platforms, RTAs, or fund houses.

A CAS can also provide a consolidated view of mutual fund transactions and applicable demat holdings. SEBI explains that the CAS is designed to provide a combined statement of transactions across mutual funds and other securities held in demat accounts.

However, a CAS should not automatically be treated as a replacement for every capital gains report. Check which transactions and details are included before using a statement for tax calculations.

If you hold mutual fund investments through different routes, keep the relevant records together for the financial year.

A capital gains statement is primarily a record of investment transactions and gains or losses. It can also help you understand how redemptions have affected your portfolio.

For example, if you redeemed units during the year, the statement can help you identify the amount realised and the corresponding gain or loss. You can then consider this information alongside your financial objectives.

Do not treat the statement as a recommendation to buy, sell, or switch a mutual fund. Those decisions should be based on your investment goal, time horizon, risk tolerance, and the characteristics of the scheme.