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    <title>Frequently Asked Questions (FAQs) regarding taxation of long-term capital gains proposed in Finance Bill, 2018-reg.</title>
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    <description>The Finance Bill, 2018 proposes to tax long-term capital gains from listed equity shares, equity-oriented fund units, and business trust units on transfers made on or after 1 April 2018, subject to a threshold and STT conditions. Cost of acquisition for assets held on or before 31 January 2018 may be the actual cost or the fair market value as of that date under specified rules; indexation is disallowed. Gains accrued up to 31 January 2018 remain exempt by virtue of the deemed FMV-based cost rules.</description>
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