Image: Getty ImagesThe recent Union Budget has introduced several changes impacting various financial aspects for salaried individuals and investors. Let me highlight two important pillars: capital gains tax adjustments and changes in real estate investmentsImpact of changes in Capital Gains Tax on your equity: Stocks and mutual fundsThe Union budget 2024-25 made two key changes concerning the capital gains tax: Indexation benefits on property sales are being removed, and taxes on stock and equity fund profits will rise. On the plus side, the exemption limit for equity gains has been increased, and a previous issue with non-equity fund taxation has been addressed. How will these changes impact the long- and short-term investments of salaried individuals in stocks and mutual funds?I'll illustrate these changes with examples.First off, these are the key revisions you need to know about:Short-Term Capital Gains (STCG): Increased from 15% to 20%.Long-Term Capital Gains (LTCG): Adjusted from 10% to 12.5%.Exemption Limit: Raised from ₹1 lakh to ₹1.25 lakh per financial year.Sajesh is a salaried employee who earns ₹15 lakh annually. Let’s assume he invests Rs 1 lakh into mutual fund SIPs.Let’s see the impact on mutual fund SIPs for Sajesh and his investment strategy