Gold ETF STCG and LTCG

To report Short-Term Capital Gains (STCG) and Long-Term Capital Gains (LTCG) from the sale of Gold ETFs in your Income Tax Return (ITR-2) for Assessment Year 2025-26,

 follow these steps: Reporting STCG and LTCG from Gold ETFs - *Schedule CG*:

 You will report both STCG and LTCG in Schedule CG of ITR-2. - *From Sale of Assets Other Than Above Listed*:

Since Gold ETFs are not explicitly mentioned under "Listed Securities", you will likely report them under "From sale of assets other than above listed". - *Details to Provide*: - *Type of Asset*: Gold ETF - *Date of Acquisition*: Date you purchased the Gold ETF - *Date of Sale*: Date you sold the Gold ETF - *Sale Consideration*: Amount received from the sale - 

*Cost of Acquisition*: Original purchase price - 

*Indexation*: Not applicable for Gold ETFs purchased after March 31, 2023 - *Tax Rates*: STCG - slab rate, LTCG - 12.5% Tax Implications - 

*Holding Period*: For Gold ETFs, STCG applies if held for less than 12 months, and LTCG applies if held for more than 12 months. -

 *Tax Rates*: STCG is taxed at slab rates, while LTCG is taxed at 12.5% without indexation benefits.

Additional Considerations - 

*No STT Deduction*: Since no Securities Transaction Tax (STT) was deducted, ensure you report the gains correctly. 

Gold ETF taxation changed significantly after Budget 2024. Here is the current treatment for FY 2025-26 (AY 2026-27).

Holding period for LTCG: 24 months from purchase date. Less than 24 months is STCG at your slab rate.

LTCG rate depends on when you bought:

For units bought BEFORE July 23, 2024, held 24 months or more: you get an option between:
- 12.5% without indexation, or
- 20% with indexation using the Cost Inflation Index.
Pick whichever gives lower tax. For gold ETFs purchased before 2018-19, indexation often wins because gold prices have outpaced the CII in those years.

For units bought ON OR AFTER July 23, 2024, held 24 months or more: 12.5% without indexation only. No indexation option.

In ITR-2: Report gold ETF gains in Schedule CG under the section for assets other than equity shares. The online filing utility automatically offers the indexation vs non-indexation choice for pre-July 2024 units.

For the complete LTCG and STCG tax computation with CII values for FY 2025-26 and worked examples across different asset classes including gold ETFs, this [capital gains tax guide for AY 2026-27](https://taxgarden.in/blog/capital-gains-tax-india-ltcg-stcg-ay-2026-27) has the full breakdown.

This 'From sale of assets other than above listed'

The tax treatment varies based on the date the Gold ETF is purchased, sold, and the holding period of the ETF.

 Generally, a listed Gold ETF would be considered as:

•   STCG (Short-Term Capital Gain) within 12 months or less – taxed at your applicable income-tax slab rate.
• LTCG (Long-Term Capital Gain) for holding period of more than 12 months – taxed at 12.5% without indexation.  There is a certainty in determining the classification and tax rate of STCG/LTCG.