https://www.taxtmi.com/acts?id=51728 Tax on long-term capital gains applies where total income includes gains from transfer of long-term equity assets and required securities transaction tax has been paid; tax is the aggregate of tax computed on such gains at a concessional rate above a threshold and tax on the taxpayer's remaining income after excluding those gains. Resident individuals and Hindu undivided families receive an adjustment reducing taxable gains when the reduced income falls below the basic exemption. Exemptions apply for transfers on recognised exchanges in International Financial Services Centres and the definition of equity oriented fund is specified by minimum investment thresholds. en-us Thu, 14 Aug 2025 11:29:08 +0530 Thu, 28 Aug 2025 12:08:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51728 Tax on long-term capital gains applies where total income includes gains from transfer of long-term equity assets and required securities transaction tax has been paid; tax is the aggregate of tax computed on such gains at a concessional rate above a threshold and tax on the taxpayer's remaining income after excluding those gains. Resident individuals and Hindu undivided families receive an adjustment reducing taxable gains when the reduced income falls below the basic exemption. Exemptions apply for transfers on recognised exchanges in International Financial Services Centres and the definition of equity oriented fund is specified by minimum investment thresholds. Act-Rules Income Tax Thu, 14 Aug 2025 11:29:08 +0530 https://www.taxtmi.com/acts?id=51728