Key Takeaway

In India, equity LTCG above ₹1.25 lakh is taxed at 12.5% (held >12 months), while STCG is taxed at 20% (held <12 months). Debt fund gains are taxed at your income slab rate regardless of holding period.

Transaction Details

5,00,000
7,50,000
18 Months
1 Month12 Months (STCG limit)60 Months

Tax Liability Breakdown

Total Capital Gains

2,50,000

Classification

LTCG (Long-Term)

Based on 18 months hold
Tax Rate12.5%
LTCG Annual Exemption Applied- ₹1,25,000
Taxable Capital Gain1,25,000
Health & Education Cess (4%)625
Total Capital Gains Tax16,250

Budget 2024 Rule Updates

LTCG rate is 12.5% with a ₹1.25 Lakh annual tax exemption. STCG on equity is 20%. Ensure trades fit these time limits.

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Frequently Asked Questions

What is the difference between STCG and LTCG?

Short-Term Capital Gains (STCG) apply to equity sold within 12 months (taxed at 20%). Long-Term Capital Gains (LTCG) apply to equity held over 12 months (taxed at 12.5% above ₹1.25 Lakh annual exemption). For debt funds, all gains are taxed at slab rate regardless of holding period.

Is there a tax-free limit on LTCG from stocks?

Yes. LTCG up to ₹1.25 Lakh per financial year from equity/equity mutual funds is completely tax-free. Only gains exceeding this threshold are taxed at 12.5%.

How can I reduce capital gains tax legally?

Use tax-loss harvesting (sell losing positions to offset gains), utilize the ₹1.25 Lakh LTCG exemption annually, invest via ELSS for 80C benefit, and consider holding periods carefully.

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