Asset Type | Holding Period | Tax Rate | Special Benefits |
---|---|---|---|
Equity Shares | STCG: <=1 year LTCG: >1 year | STCG: 15% LTCG: 10% | LTCG exemption up to ₹1 lakh |
Equity Mutual Funds | STCG: <=1 year LTCG: >1 year | STCG: 15% LTCG: 10% | LTCG exemption up to ₹1 lakh |
Real Estate | STCG: <=2 years LTCG: >2 years | STCG: Slab rate LTCG: 20% | Indexation benefit for LTCG |
Other Assets | STCG: <=2 years LTCG: >2 years | STCG: Slab rate LTCG: 20% | Indexation benefit for LTCG |