banner_ad

20 or 10 for calculation of long term capital gain doubt

301 views 4 replies
honourable CA club India ,for calculation of long term capital gain 20%or 10% ?? plse tell me
Replies (4)

For most assets like equity shares, equity mutual funds, and equity-oriented unit-linked insurance plans (ULIPs), the long-term capital gains tax rate is 10% on gains exceeding Rs. 1 lakh. This rule was introduced in the Union Budget 2018 and is applicable from the financial year 2018-19 onwards.

For assets like debt mutual funds and real estate, the long-term capital gains tax rate is 20% on gains after allowing for indexation benefits. Indexation is a technique to adjust the purchase price of an asset for inflation, which reduces the tax liability.

Thank you @ Rakesh ishi honourable sir, please always guide me ......

10% in below cases (without indexation):

For all assessees - u/s 112A
LTCG above 1 lakh on:
1. Equity Shares
2. Equity funds
3. Units of business trust

For resident assessees - u/s 112
LTCG on:
1. Listed securities (other than units)
2. Zero coupon bonds

For NR and foreign companies - u/s 112
LTCG on:
1. Unlisted securities
2. Shares of closely held companies.

20% for all other (with indexation).

@ Thank you Soo much Manish sir


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
Featured 28 March 2026
Accountant

Ashok Amol & Associates

New Delhi

B.Com

View Details
Company
Featured 14 April 2026
GST CONSULTANT

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 28 March 2026
CA Final

Ashok Amol & Associates

New Delhi

CA Final

View Details
Company
Featured 13 April 2026
GST CONSULTANCY

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 29 April 2026
Manager- Finance and Compliance

Naveen Fintech Pvt Ltd

Kolkata

CA Inter

View Details
Company
Featured 02 May 2026
Senior Executive

hitesh chandwani & co

Pune

B.Com

View Details