Capital Gains (CG) Tax:
| Particulars | STCG Tax Rate (excluding SC, ES & HES) | LTCG Tax Rate (excluding SC, ES & HES) |
| Sale transactions of equity shares / unit of an equity oriented fund on or after 1-10-2004 and which attract STT | 15% U/S 111A | Nil U/S 10(38) |
| Sale transaction other than mentioned above: u/s 112 | | |
| Individuals (resident and non-residents) | Progressive slab rates | 20% with indexation / 10% without indexation |
| Firms including LLPs (resident and non-resident), AOP, BOI, etc | 30% | 20% with indexation / 10% without indexation |
| Resident Companies | 30% | 20% with indexation / 10% without indexation |
| Local authority | 30% | 20% with indexation / 10% without indexation |
| Co-operative Society | Progressive slab rates | 20% with indexation / 10% without indexation |
| Overseas financial organisations under section 115AB, 115AC | 40% (corporate) 30% (non-corporate) | 10% |
| FIIs U/S 115AD | 30% | 10% |
| Other Foreign Companies | 40% | 20% with indexation / 10% without indexation |
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