Monday 26 December 2016

Nifty Spooked By Almost 1% & Erased 2016 Gains To Close Around 52 Wks Low Amid Fears Of Capital Market Tax Reforms (As Indicated By PM) Coupled With Demonetization Led Economic Slow Down And Hawkish Fed In 2017



Market Wrap: 26/12/2016 (17:30)

Technically Nifty Fut (Dec @7918) has to sustain over 8000-8075 area for further rally towards 8130-8185 & 8225-8285 zone in next few days for any year end “NAV” rally.

On the other side, sustaining below 7985/7940-7900 zone, NF may further fall towards 7840-7790 & 7700-7645 area in the short term.

Looking at the chart, 8075-8200 zone may be now a big technical challenge for the NF and consecutive closing below that, it may fall towards 7525-7425 area by next few weeks, when volumes (FII) return to the market.

Similarly, for BNF (LTP: 17678), sustaining below 18000 zone, it may fall towards 17450-17300 & 15850-15550 by next few days.

Nifty Fut (Dec) today closed around 7918 (-77 points) despite FM’s assurances about no official proposal of LTCG tax on equity market.

Domestic market today opened in a negative note following tepid Asian cues (lower China & Japan market due to currency woes) and some weekend comments by NAMO in a SEBI event regarding overall poor contribution of taxes by the market participants in the “development” of the nation despite earning “huge profits”. 

NF came down soon after making opening minutes high of around 7970 and most of the day gyrated around session low of 7896 as it seems that market is not convinced about FM’s assurances regarding treatment of LTCGT.

From the overall comments of the PM on Saturday at the SEBI event, it appears that capital market tax reform may be a part of Govt’s present stance of “war on black money”. It’s may not only be the LTCGT alone, but may also cover other aspects of tax reforms for Indian capital market.

As par some market buzz, although Govt may not introduce LTCGT again after 365 days of P/L realizations, it may change the very definition of the same and P/L realizations only above 2/3 years may be categorized under LTCG and may not attract any capital gain taxes; i.e. P/L realizations up to 2/3 years may be treated as short term gain, in lieu of present 1 year and may attract STCGT. (as par present norms in the unlisted securities).

But, it’s not only the LTCGT factor, but there may be other major capital market tax reforms to plug various loopholes and suspected money laundering activities using the stock market routes; like round tipping of probable domestic “black money” through the FII-P-Notes; issuance of bonus shares; using some penny scrips to show bogus income and conversion of “black money” into “white money” etc. Govt may take some action of the P-Note mechanism and revise various FPI(s) tax treaties. There is already some confusions about double taxation issues for the FPI(s).

Govt may also use the recent “Benami Property Act” against suspected DEMAT A/C having money laundering activities or using unaccounted money to invest in stock markets in an effort to continue its “surgical strike” on the “black/unaccounted money”.

It’s clearly this fear of more “deep surgery” in the capital market may have spooked the market today along with repeated warnings about more “surgical strikes on the black money” in the coming days after 31st Dec’16 and more economic disruptions, despite hopes of some “helicopter money” and a “dream budget” aimed at reducing “short term pains” of the “Aam Admi”, who are so far deprived of any “gains” after demonetization.

Further, in the absence of any positive cues on the domestic front as well as in the global/Asian market, Nifty drifted to lower & lower and FPI(s) also exiting fast considering their yearend obligation and better investing opportunities in their home (US/DM), coupled with prospect of “Trumponomics” and strong USD/US bond yields (hawkish Fed in 2017) & relatively less uncertainty as in India today.

Like Trump, NAMO may also be proving as quite “unpredictable” for the last few months after the sudden “surgical strike” at LOC, followed by another “surgical strike” on “black money”. Nobody really have an idea, what NAMO can do the next day !! 

The sudden decision of the demonetization without much preparation at the ground level and subsequent changing narratives almost every day may be putting an element of great uncertainty in the minds of the investors, especially the FPI(s).

There may be no doubt about intentions of “war against black money/corruptions”, but the procedure of the same (demonetization) may have scope for serious debates. 

Overall collateral damages by the demonetization done to the economy may be more than the intended benefit and the narrative of “short term pain” for “long term gain” may be an illusion in the minds of the common people of the country, where “unaccounted wealth creation” may be seen as a “high social status” for decades after decades. The “celebrity” status of the so called “black money” holders may not be changed much even after demonetization, as “graft/corruption” may be a common practice in a country like India extremely higher rates & complex structures of tax and too much regulations/bureaucracy. Grafts & corruptions exist in India for long time, not only in currency notes, but by also various others “novel ways”.

Sudden decision of the demonetization just ahead of the vital winter session of the Parliament, waiting for passage of the full GST bill may also raise question of Govt/BJP’s own credibility about smooth passage of GST as such action in a normal circumstances (no runaway inflation, no huge currency devaluation etc) is bound to raise huge political protests and vitiate the whole atmosphere of political consensus needed for a smooth passage & implementation of the GST.

Thus, the sudden decision of demonetization and Govt/BJP’s stance of “war against black money/corruptions” may be turning out for a “political war” not only for the forthcoming series of state elections in 2017; but may also be a “do or die” situation for the 2019 general election, applicable for both BJP & Cong/united oppositions. A successful rapid remonetization and an end to the people’s misery may boost the prospect of NAMO in 2019’ otherwise RAGA & Co may have the last laugh and more chaos.

Now, all will depend upon the pace of the full remonetization (at least 80-90%), recovery of the economy as “Aam Admi”, especially those at the lower end of the pyramid may be greatly affected due to the immediate effect of the cash crunch.

Thus, the sudden decision of the demonetization without adequate preparations for the remonetization may be turning out to be a “political & economical blunder” for the NAMO instead of a “masterstroke” and this may be the biggest “political risks” for India in 2017-19, unless NAMO wins this “political gamble”.

It may be a “do or die” situation for both NAMO & RAGA, keeping an eye on not only 2019 general election, but also for next ten years; but investors, specially FPI(s) may not be amused for such uncertainty for long despite India being a “sweet spot” in the global economy and has appeal of 5D; i.e. democracy; demography; demand; development & deregulation (?). 

Apart from democracy & demography, the other 3D; i.e. demand/development/deregulation may be put in peril after demonetization led economic & political disruptions (short term effect).

Also, there may be negative long term effect on the consumption (demand) as a result of Govt’s stance of “war on black money”, even after remonetization.



 SGX-NF

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