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The recent changes in capital gains tax rates regulations have brought significant modifications to the short-term capital gains (STCG) and long-term capital gains (LTCG) tax rates for various listed and unlisted assets in India.
Here is a detailed breakdown of the new tax rates and holding periods:
Listed Assets
Stocks
The STCG tax rate for stocks has increased from 15% to 20%. The holding period remains unchanged at 12 months for shorter-term and more than 12 months for long term. The LTCG tax rate has also increased, from 10% to 12.50%.
Equity Mutual Funds
For equity mutual funds, the STCG tax rate has been raised from 15% to 20%. The holding period remains the same as stocks above. The LTCG tax rate has increased from 10% to 12.50%.
Listed Bonds
The STCG tax rate for listed bonds is now 20%, compared to the earlier slb ab rate. The holding period remains at 12 months, while the LTCG tax rate has increased from 10% to 12.50%.
REITs/InVITs
Real Estate Investment Trusts (REITs) and Infrastructure Investment Trusts (InVITs) now have a higher STCG tax rate of 20%, up from 15%. The holding period has been standardized to 12 months (previously 36 months) for other than those investing 90% in equity ETFs. The LTCG tax rate has also increased from 10% to 12.50%.
Debt and Non-Equity Mutual Funds
The tax rate for both STCG and LTCG for debt and non-equity mutual funds continues to be determined by the individual’s tax slab rate. The holding period criteria have been modified (exact period not available), distinguishing between STCG and LTCG, which was previously the same.
Equity Funds of Funds (FoFs)
Equity FoFs now face a 20% STCG tax rate, however it was levied as per individual’s slab rate earlier. The holding period has been adjusted (exact period not available), and the LTCG tax rate is now 12.50%, up from the previous slab rate.
Gold/Silver ETFs
The STCG tax rate for gold and silver ETFs is now 20%, changing from the slab rate earlier, while the LTCG tax rate has increased to 12.50%. The holding period has been brought down to 12 months from 36 months.
Overseas Funds of Funds (FoFs)
STCG tax for foreign FOF will continue to be applicable at slab rates, while LTCG tax rate is now 12.50%, which was earlier at slab rates. The holding period has been reduced from 36 months to 24 months.
Gold Funds
The tax rate for gold funds will continue to be the same as the slab rate for STCG, while the LTCG tax rate has increased to 12.50%. The holding period for STCG has been increased to 12 months, while for LTCG it is more than 12 months.
Additionally, the annual LTCG exempt amount for stocks and equity mutual funds has been increased from ₹1 lakh to ₹1.25 lakh.
Unlisted Assets
Real Estate (Physical)
The tax rates for STCG and LTCG remain based on the slab rate. The holding period remains at 24 months, with the LTCG tax rate reduced to 12.50% (without indexation) from 20% (with indexation).
Unlisted Bonds
The tax rates for unlisted bonds continue to follow the slab rate for both STCG and LTCG. The holding period has been adjusted to 24 months.
Physical Gold
The tax rate for physical gold continues to follow the slab rate for STCG, while the LTCG tax rate is now 12.50% (without indexation), down from 20% (with indexation) earlier. The holding period has been reduced from 36 months to 24 months.
Unlisted Stocks
Tax rates for unlisted shares will remain the same as the slab rate for STCG,. The holding period remains 24 months.
Foreign Equities/Debt
Foreign equities and debt investments continue to follow the slab rate for STCG, while LTCG tax rate is now 12.50% (without indexation), from 20% (with indexation) earlier. The holding period is 24 months.
These changes apply to assets sold after July 23, 2024. The modifications in tax rates and holding periods aim to streamline the tax structure and bring uniformity across various asset classes.
These are the recent changes in Capital Gains Tax Rates regulations If you have any questions related to these regulations, please comment below.
Conclusion
Understanding the recent changes in capital gains tax rates is crucial for effective tax planning and optimizing your investment returns.
At Mutualfundwala, we offer expert insights and support to help you navigate these changes and make informed decisions about your assets.
If you have questions about how the new tax rates affect your investments or need assistance with tax planning strategies, our team is here to help. Contact MutualFundWala today for personalized support and ensure your investment strategy aligns with the latest tax regulations!
