New Tax Regime - STCG & LTCG

1. See, If a businessman already choose New Tax Regime than he have only one chance to go into Old TAx Regime.

This provision came in Budget 2023. But a salaied person can move any number of time from New to Old or Old to New regime.

2. Tax Rate on STCG OR LTCG on shares are remain  same in both tax regimes. 

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INCOME TAX PROVISONS