Capital Gains
Articles & Guides
Expert insights on Capital Gains from practising Chartered Accountants — plain language, actionable advice.
Taxation of Gold Under ITA 2025: Physical, SGB, ETF & Digital Gold Guide
Gold taxation under ITA 2025 — physical LTCG 12.5% (24 months), SGB maturity fully exempt, SGB secondary sale LTCG 12.5% (12 months), gold ETF slab rate (Finance Act 2023), inherited gold.
Mutual Fund Taxation Under ITA 2025: Equity LTCG, Debt Slab Rate & SIP Guide
Mutual fund taxation under ITA 2025 — equity LTCG 12.5%/STCG 20%, debt slab rate (Finance Act 2023), ELSS, hybrid funds, arbitrage, SIP FIFO, IDCW dividend tax, international FoF.
Schedule CG for Mutual Fund Capital Gains in ITR Under ITA 2025: Complete Guide
Schedule CG for mutual fund capital gains in ITR under ITA 2025 — FIFO method, capital gains statement, SIP FIFO detailed example, switch = redemption + fresh purchase, STP taxable events.
Dividend Stripping and Bonus Stripping Under Income Tax Act 2025: Sections 107 & 108 Guide
Dividend stripping (Section 107) and bonus stripping (Section 108) under ITA 2025 — loss disallowance rules, 3-month buy/9-month sell window, mutual fund IDCW investors, examples.
HNI Tax Planning Under Income Tax Act 2025: Surcharge, Strategies & Capital Gains Guide
HNI tax planning under ITA 2025 — surcharge rates up to 37% (42.74% effective), LTCG equity capped 15% surcharge, family trust, LTCG harvesting Rs 1.25L, agricultural land exempt, strategies.
Securities Transaction Tax (STT) India 2025: Rates, Impact on Capital Gains & Budget 2024 Changes
STT (Securities Transaction Tax) guide for India 2025 — equity delivery 0.1%, intraday 0.025%, F&O rates increased Budget 2024, connection to LTCG/STCG concessional rates under ITA 2025.
Capital Gains Exemption Under Income Tax Act 2025: Section 54, 54F & 54EC Guide
Capital gains exemptions under ITA 2025 — Section 54 (sell one house buy another), Section 54F (any asset into residential property), Section 54EC (NHAI/REC bonds Rs 50L), CGAS, Rs 10 crore cap.
REIT and InvIT Taxation Under Income Tax Act 2025: Complete Guide
REIT/InvIT taxation under ITA 2025 — interest and dividend at slab rate, return of capital not taxable (reduces cost), capital gains on units LTCG 12.5% after 36 months.
SIP Taxation Under Income Tax Act 2025: How Mutual Fund SIP Gains Are Taxed
SIP capital gains taxation under ITA 2025 — each instalment separate investment, FIFO method, equity LTCG 12.5% (above Rs 1.25L), STCG 20%, debt SIP slab rate, dividend taxation, and ITR reporting.
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