Blogs
Research and practical guidance from Mirai Alpha on tax, family structures, ESOPs, liquidity and building wealth across generations.
LTCG Exemption on Residential Property in India: Sections 54, 54F and 54EC, and the Women-Buyer Angle
One sale and reinvestment followed through sections 82, 86 and 85 (formerly 54, 54F and 54EC), and why buying the new house in a wife's name can cost the exemption.
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The Lifecycle of an ESOP Grant in India: From Board Approval to Employee Exit
One ESOP grant followed through eight phases, from board approval to buyback, under company law, income tax, accounting and FEMA as at 3 November 2026.
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Wealthy on Paper, Short on Liquidity
Why asset value is not the same as financial capacity, and how liquidity should shape capital allocation and working capital decisions.
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Your Business Is Your Biggest Investment. Does Your Portfolio Recognise That?
Why business owners should assess their company and their investment portfolio as one financial position.
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HUF or Family Trust? What Each Structure Really Costs Under the Income-tax Act, 2025
How an HUF and a private trust are taxed under the Income-tax Act, 2025, where the real costs arise, and which structure suits which family.
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