Portfolio Management Services (PMS)

    Tailored investment portfolios for HNI investors with a minimum investment of ₹50 Lakhs. Professional management focused on alpha generation.

    Why Choose PMS?

    Unlike Mutual Funds where you hold units, in PMS you own the individual stocks in your Demat account. This allows for greater flexibility, customization, and transparency. It is ideal for investors seeking concentrated portfolios to potentially outperform the broader market.

    PMS vs Mutual Funds vs AIF

    FeatureMutual FundPMSAIF (Category III)
    Legal ownership of securitiesPooled trust owns them, you own unitsYou own the underlying stocks directly in your own dematFund owns them, you own units
    Minimum investmentAs low as ₹500 SIP₹50 lakh, SEBI-mandated₹1 crore
    Portfolio customizationNone, same for every investorCan vary client to clientNone, pooled
    TransparencyMonthly factsheetFull real-time visibility of every holdingPeriodic fund-level reporting
    Taxation pointAt the fund, you're taxed only on redemptionDirectly in your hands on every transaction the manager makesPass-through to you

    Expert Fund Management

    Managed by seasoned professionals with deep market expertise.

    Customization

    Portfolios tailored to your specific risk-return requirements.

    Types of PMS

    Discretionary PMS

    The Fund Manager independently manages the funds and takes buy/sell decisions on your behalf based on the strategy. This is the most common form of PMS in India.

    Non-Discretionary PMS

    The Fund Manager suggests investment ideas, but the final execution decision rests with you. You have full control over every transaction.

    PMS Strategies

    Large Cap PMS

    Focuses on established leaders. Lower volatility, steady compounding. Good for capital preservation.

    Mid & Small Cap PMS

    High growth potential. Hunts for the "next big thing". Higher volatility but potential for massive alpha.

    Multi Cap PMS

    Agnostic to market cap. The fund manager shifts allocation based on where value is present.

    Fee Structures Explained

    PMS offers flexible fee structures to align the fund manager's interest with yours.

    Fixed Fee Model

    A flat percentage (e.g., 2-2.5% p.a.) is charged on the Assets Under Management (AUM), regardless of performance. Suitable if you expect very high returns and want to cap costs.

    Variable / Profit Sharing

    Lower fixed fee (e.g., 1-1.5%) plus a performance fee (e.g., 10-15%) only on returns above a hurdle rate (e.g., 10%). The manager earns more only if you earn more.

    How PMS Is Taxed

    Because the securities sit in the investor's own demat account, every transaction the portfolio manager executes is a taxable event for the investor directly. Tax is not deferred until redemption in the way it generally is for a mutual fund investor.

    Short-term capital gains

    Securities sold within 12 months are taxed at 20% flat.

    Long-term capital gains

    Securities sold after 12 months are taxed at 12.5%, with the first ₹1.25 lakh per financial year exempt.

    Dividends are added to taxable income and taxed at the investor's slab rate. An 18% GST also applies on the PMS management fee.

    PMS investors receive a detailed annual capital gains statement that must be reconciled into their income-tax return. This creates meaningfully more compliance work than a mutual fund, and most investors handle it through a coordinated tax-and-investment advisory relationship.

    Regulatory proposal — not final regulation

    In July 2026, SEBI floated a consultation paper proposing a new "MF-PMS" category with a lower ₹25 lakh entry point, restricted to holding mutual funds and ETFs rather than individual stocks. This remains a proposal under consultation and has not been notified as final regulation. Investors should not act on it yet, but may ask their advisor how the framework is developing as the rules firm up.

    Who PMS Suits

    Potentially a good fit

    Investors with ₹50 lakh+ who want portfolio customization, full transparency into individual holdings, and are comfortable with the added annual tax-reporting responsibility.

    Usually a poor fit

    A first-ever equity investment, or investors who want mutual-fund-level simplicity with no additional compliance burden.

    Money n Wealth can help compare strategy concentration, fee terms, portfolio overlap, liquidity and tax-reporting implications before tailoring access to a PMS mandate.

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