Without specific DTAA provisions deeming them as shares or explicitly making their gains taxable in India, they cannot be taxed under the same article as shares.

SWP (Systematic Withdrawal Plan) lets you withdraw a fixed amount regularly (monthly, quarterly, or weekly) from your mutual fund investment without immediately touching the entire principal amount. 

Under the new tax regime, individuals with a taxable income of up to ₹12 lakh (or even ₹12.75 lakh for salaried folks after the standard deduction) effectively pay no tax.