That is an up to date capital features taxation guidelines prepared reckoner by tax professional Manmohan Sethumadhavan after considering the amendments to the Finance Invoice 2025.
Solely two adjustments had been to capital features taxation guidelines in Price range 2025 and these had been lined by Manmohan earlier
In distinction price range 2024 had a slew of adjustments. It is a abstract
- The speed for fairness devices beneath part 111A (short-term) was modified
from 15% to twenty%. - The speed for fairness devices beneath part 112A (long-term) was modified
10% to 12.5%. - The speed for all different long-term property beneath part 112 was modified from 20%
to 12.5%. - LTCG for listed bonds and different listed securities besides ETF beneath part 112
first proviso was optionally 10% with out indexation; this was eliminated. - A brand new proviso was added to part 112 which permits to disregard the surplus of
features for LTCG from immovable property acquired earlier than 23-07-2024, if
calculated at 20% with indexation as per the previous charges. - LTCG for NRIs arising from sale of unlisted securities and personal shares had been
optionally at 10% with out indexation; this was eliminated. - The default holding interval beneath part 2(42A) for an asset to qualify as
long-term was modified from 3 years to 2 years. - The holding interval for any listed safety (besides ETFs) and fairness MFsto
qualify as long-term was 1 yr. ETFs and REITs/InVITs additionally was included in it. - Indexation beneath part 48 was eliminated.
- Part 50AA resets any long-term features to short-term for Specified MF
acquired on/after 01-04-2023, and Market Linked Debentures. Unlisted bonds &
Unlisted debentures acquired throughout any interval, had been added to this clause.
All these adjustments above are with impact from 23-07-2024, the price range day. - Underneath 50AA, Specified MF was outlined as funds investing lower than or equal to
35% in home fairness shares. This was utterly modified and the definition
for Specified MF is now fastened as funds investing greater than 65% in debt
devices or funds investing greater than 65% in such funds.
This modification above will take impact from 1st April, 2026 and can, accordingly,
apply in relation to the evaluation yr 2026-2027 (monetary yr 2025-26) and
subsequent years.
The prepared reckoned is offered under as pictures. Click on on them to zoom in. PDF obtain hyperlink is given under.
Contemplating the varied charges and holding intervals for various property, each present
and amended, this creates a posh matrix of permutations and combos,
which I’ve compiled to the very best of my skill.
Obtain the Capital Positive aspects Taxation Guidelines Prepared Reckoner for FY 2025-2026
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