Category/Classification and Taxation of the International (US-based) Index FOF when held for > 24 months, post union budget 2025, when purchased in/after April 2023

Income Tax Act 1961 Income from Capital Gains
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Hello,

Can you please let me know the Category/Type/Classification and the taxation on the two mutual funds, post the Union Budget 2025, held for > 24 months (purchased in October 2023 and sold in March 2026):

  1. ADITYA BIRLA SUN LIFE NASDAQ 100 FOF - DIRECT PLAN
  2. MIRAE ASSET NYSE FANG+ ETF FUND OF FUND - DIRECT PLAN

Also, I am sharing a link for different classifications/categories by an AMC. You can refer to page number 71 of the PDF: https://www.miraeassetmf.co.in/docs/default-source/fachsheet/passive-factsheet---december-2025.pdf.

Thank you.