Tax Harvesting is a technique that utilises the ₹1 Lakh annual LTCG exemption on Equity funds by selling and buying back part of your investment such that you “realise” gains and not pay taxes on the exempt Rs 1 Lakh of LTCG.


The tax exemption on ₹ 1 Lakh Capital Gains is applicable only on equity investments and hence Tax Harvesting suggestions will appear for only equity oriented funds.