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Advanced Tax Planning for High Net Worth Individuals

An advanced, India-specific course for high net worth individuals, business owners and family offices who have outgrown basic tax saving. Work out your real effective rate once surcharge and marginal relief kick in, and decide between the old and new regimes at high incomes. Plan capital gains at scale after the 2024 reset, harvest losses properly and use Sections 54, 54F and 54EC within their caps. Compare how direct equity, PMS, mutual funds, AIFs, debt instruments, REITs, InvITs, GIFT City funds and high-premium ULIPs are taxed. Structure how a business owner draws money out of a company or LLP, and use HUFs, gifts and private trusts without falling foul of the clubbing rules. Understand succession, inherited cost basis and family offices, then handle residency, LRS, TCS and foreign asset disclosure. Finish with GAAR, the scrutiny triggers for HNI returns, and a full-year tax plan for a ₹5 crore family.

Surcharge and Marginal ReliefCapital Gains PlanningTax-Loss HarvestingPMS and AIF TaxationBusiness Owner CompensationHUF and ClubbingPrivate Family TrustsSuccession PlanningResidency and LRSForeign Asset DisclosureGAARIncome-tax Act 2025

MODULES

DURATION

~6 hrs

TRACK

Tax & Wealth Planning

What You'll Master

Calculate your true effective tax rate including surcharge, cess and marginal relief

Plan large capital gains using harvesting, set-off and reinvestment exemptions

Choose between direct equity, PMS, mutual funds, AIFs and other wrappers on a post-tax basis

Decide how a business owner should take money out of a company or LLP

Use HUFs, gifts and private trusts while staying clear of clubbing and anti-avoidance rules

Manage residency, overseas investments and foreign asset disclosure without penalties

Build a full-year tax plan for a high net worth family

Access Level

PRO

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Everything included

Full Text Playbooks

Actionable Exercises

Mobile Reading Mode

Lifetime Updates

Curriculum Breakdown

Chapter 1: The HNI Tax Landscape

4 Lessons

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Why HNI Tax Planning Is a Different Game9 min read

Preview

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Surcharge Slabs, Marginal Relief and Your Real Effective Rate13 min read

Preview

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Old vs New Regime When Income Crosses 50 Lakh11 min read

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The Income-tax Act, 2025: Section Changes That Matter to HNIs10 min read

Chapter 2: Capital Gains at Scale

4 Lessons

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The 2024 Capital Gains Reset: 12.5% LTCG, 20% STCG and the End of Indexation12 min read

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Tax-Loss Harvesting and Set-Off Rules Done Properly12 min read

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Reinvestment Exemptions: Section 54, 54F and 54EC With the 10 Crore Cap13 min read

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Buybacks, Dividends and Bonus Stripping After the October 2024 Change11 min read

Chapter 3: Choosing the Wrapper

5 Lessons

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Direct Equity vs PMS vs Mutual Funds: Where Each Is Taxed12 min read

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AIF Category I, II and III: Pass-Through vs Fund-Level Tax12 min read

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Debt After 2023: Debt Funds, MLDs, Bonds and Tax-Free Bonds11 min read

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REITs, InvITs and GIFT City Funds11 min read

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High-Premium ULIPs and Insurance as a Tax Tool9 min read

Chapter 4: Business Owners and Complex Income

4 Lessons

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Salary, Dividend or Retained Profit: Taking Money Out of Your Company13 min read

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Private Limited vs LLP vs Proprietorship for the Owner12 min read

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Paying Family Members: What Stands Up and What Gets Clubbed10 min read

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F&O, Intraday and Speculative Income for HNI Traders11 min read

Chapter 5: Family Structures

4 Lessons

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The HUF: A Separate Taxpayer Inside Your Family11 min read

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Clubbing Provisions: Spouse, Minor Children and Daughters-in-Law10 min read

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Gifts: The Relative Exemption and When Section 56 Bites10 min read

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Private Family Trusts: Specific vs Discretionary and Maximum Marginal Rate13 min read

Chapter 6: Wealth Transfer and Succession

4 Lessons

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No Estate Duty, but Transfer Still Has a Tax Cost9 min read

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Wills, Trusts and Nominations: What Each Actually Does11 min read

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Inheriting Assets: Cost Basis and Holding Period Rules10 min read

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Setting Up a Family Office in India11 min read

Chapter 7: Cross-Border Wealth

3 Lessons

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Residency Tests, Deemed Residents and RNOR Status12 min read

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LRS, TCS and Investing Abroad From India11 min read

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Foreign Asset Disclosure, Schedule FA and the Black Money Act11 min read

Chapter 8: Compliance, Scrutiny and Putting It Together

2 Lessons

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GAAR, Schedule AL and What Triggers Scrutiny of HNI Returns11 min read

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Case Study: A Full-Year Tax Plan for a 5 Crore Family15 min read