International Funds :
These funds invest a portion of the investments in shares (equity) listed in other countries.
If the international exposure is limited to 40% of total fund size, then the fund continues to enjoy the same tax advantage of any other india-dedicated equity funds.
These funds have the advantage of investing in those companies / sector which are not available in India. For instance, India does not have a gold mining company – but they are listed equity in many countries. Similarly, Samsung electronics does huge business in India, but is not listed.
Investors needs to keep in mind that
International shares are subject to tax laws of issuing country.
Currency fluctuation needs to be accounted in Indian funds performance.
Before investing, we need to be understand the MF fund house's ability to manage international stocks. By and large it is better to opt to simple international funds and avoid exotic fund.