https://www.taxtmi.com/manuals?id=950 Tax on long-term capital gains applies differentiated rates by assessee type and transfer date: general rate 20% before 23 July 2024 and 12.5% thereafter; resident individuals/HUFs may adjust unexhausted basic exemption to apply slab benefit against long-term gains, with transitional caps for land or building acquired before 23 July 2024. Special concessional treatment exists for listed securities, zero-coupon bonds and specified mutual fund units (lower of indexed rate or concessional non-indexed rate), and certain unlisted securities/shares for non-residents receive concessionary computation rules. Long-term capital gains are computed separately and Chapter VI-A deductions do not apply. en-us Tue, 25 Aug 2015 15:02:00 +0530 Fri, 30 Aug 2024 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=950 Tax on long-term capital gains applies differentiated rates by assessee type and transfer date: general rate 20% before 23 July 2024 and 12.5% thereafter; resident individuals/HUFs may adjust unexhausted basic exemption to apply slab benefit against long-term gains, with transitional caps for land or building acquired before 23 July 2024. Special concessional treatment exists for listed securities, zero-coupon bonds and specified mutual fund units (lower of indexed rate or concessional non-indexed rate), and certain unlisted securities/shares for non-residents receive concessionary computation rules. Long-term capital gains are computed separately and Chapter VI-A deductions do not apply. Manuals Income Tax Tue, 25 Aug 2015 15:02:00 +0530 https://www.taxtmi.com/manuals?id=950