 |
| Capital Gain Tax |
यह भी पढ़ें : Presumptive taxation – Section 44AD, 44ADA, 44AE for Business, Profession and Transporters
|
Types of Investment |
Termed as Short–Term If Holding period is: |
Termed as Long-term if Holding period is : |
|
Equity funds (Note-1) |
Less than 12 months |
12 months and more |
|
Debt funds (Note-2) |
If less than 36 months |
More than 36 months |
|
Hybrid equity-oriented funds |
If less than 12 months |
12 months and more |
|
Hybrid debt-oriented funds |
Less than 36 months |
36 months and more |
|
Equity Shares (Listed) |
Less than 12 months |
12 months and more |
|
Equity Shares (Unlisted) |
If less than 24 months |
More than 24 months |
ध्यान दें-
- इक्विटी म्यूचुअल फंड वह फंड होते हैं जिनके पोर्टफोलियो का लगभग 65% से अधिक का एक्सपोजर इक्विटी में होता है
- डेट म्यूचुअल फंड वह फंड होते हैं जिनके पोर्टफोलियो का लगभग 65% से अधिक का एक्सपोजर डेट में होता है
Taxation Rates:
टैक्स की दर
|
Fund type |
Short-term capital gains |
Long-term capital gains |
|
Equity funds |
15% |
Up to Rs 1 lakh – Nil Above Rs 1 lakh – 10% |
|
Debt funds |
Taxed at the investor’s income tax slab rate |
20% with Indexation |
|
Hybrid equity-oriented funds |
15% |
Up to Rs 1 lakh – Nil Above Rs 1 lakh – 10% |
|
Hybrid debt-oriented funds |
Taxed at the investor’s income tax slab rate |
20% with Indexation |
|
Equity Shares (Listed) |
15% |
Up to Rs 1 lakh – Nil Above Rs 1 lakh – 10% |
|
Equity Shares (Unlisted) |
Taxed at the investor’s income tax slab rate |
20% after Indexation (Resident) 10% without Indexation (Non Resident) |
