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Plain-English guides on GST, income tax, TDS, capital gains, ITR filing and business registration — each with the rule, the numbers, the steps and the questions people actually ask. Written and kept current by TaxClue's CA desk.

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Capital Gains22 guides

Property, shares, gold, mutual funds and the Section 54 family.

Capital Gains

LTCG Tax in India 12.5% After 23 July 2024

How long-term capital gains on listed shares, equity & debt mutual funds, property, gold and unlisted shares are taxed after the Budget 2024 overhaul — the 12.5% rate…

5 min read · 16 FAQs
Capital Gains

Section 54 — Save LTCG Tax on Sale of Your House

Exempt long-term capital gains from selling a residential house by reinvesting in a new house. Time limits, CGAS, the 2-house option, the Rs 10 crore cap and NRI rules…

5 min read · 15 FAQs
Capital Gains

Capital Gains Tax on Property — LTCG 12.5% or 20% Indexed

The capital-gains tax on selling a house, flat, plot or commercial property: the 24-month holding rule, LTCG at 12.5% (or 20% with indexation for older property), STCG…

2 min read · 16 FAQs
Capital Gains

Section 111A — STCG on Equity at 20%

Short-term capital gains on listed equity shares, equity mutual funds and business-trust units — the 20% rate since 23 July 2024, who it applies to, loss set-off, surc…

4 min read · 15 FAQs
Capital Gains

Section 112A — LTCG on Equity 12.5% Above ₹1.25 Lakh

How long-term capital gains on listed equity shares, equity mutual funds and business-trust units are taxed — the 12.5% rate, the ₹1.25 lakh exemption, grandfathering…

5 min read · 16 FAQs
Capital Gains

Section 54B — Agricultural Land Exemption

How an individual or HUF can save capital gains tax on the sale of agricultural land by reinvesting in new farmland — the 2-year rules, the CGAS deposit, the 3-year lo…

5 min read · 15 FAQs
Capital Gains

Section 54EC — Save LTCG Tax with Capital Gains Bonds

How to exempt long-term capital gain on the sale of land or a building by investing in REC, PFC or IRFC 54EC bonds within 6 months — the Rs 50 lakh cap, the 5-year loc…

5 min read · 16 FAQs
Capital Gains

Section 54F — LTCG Exemption on Buying One New House

Sold shares, gold, land or any asset other than a house? Reinvest the net sale consideration in one residential house and shelter the long-term capital gain — conditio…

5 min read · 16 FAQs
Capital Gains

STCG Tax on Shares 20% u/s 111A, Slab on Others

How short-term capital gains are taxed — 20% on listed equity and equity mutual funds under Section 111A, slab rates on property, gold, unlisted shares and debt funds…

5 min read · 15 FAQs
Capital Gains

Tax on Gold in India — LTCG 12.5%, SGB Exempt

How gold is taxed when you sell it: the 24-month LTCG rule at 12.5%, STCG at your slab rate, the Sovereign Gold Bond exemption, gold ETF and gold-fund treatment, plus…

5 min read · 15 FAQs
Capital Gains

Mutual Fund Tax in India Equity, Debt & ELSS

How gains from equity, debt, hybrid and ELSS mutual funds are taxed — the 20% STCG and 12.5% LTCG on equity funds, the ₹1.25 lakh exemption, the debt-fund slab rule si…

6 min read · 16 FAQs
Capital Gains

Share Trading Tax in India LTCG 12.5% · STCG 20%

How stock-market income is taxed — delivery LTCG & STCG on listed equity, intraday as speculative business, F&O as non-speculative business, the STT condition, grandfa…

6 min read · 16 FAQs
Capital Gains

Tax on Gold in India — Capital Gains, GST & SGB

How gold is taxed by type — physical, Gold ETF, Sovereign Gold Bond and gold funds — plus the post-Budget-2024 LTCG rules, GST on jewellery and inherited-gold treatment.

5 min read · 16 FAQs
Capital Gains

Tax on Shares in India — LTCG, STCG & Intraday

How stock market income is taxed — 12.5% LTCG above ₹1.25 lakh, 20% STCG on listed equity, intraday as speculative business, F&O as business income, plus loss set-off…

5 min read · 16 FAQs
Capital Gains

Capital Gains Account Scheme — Park Gains Before the ITR Deadline

The CGAS deposit that keeps your Section 54, 54F and 54B exemption alive when the new house is not bought by the return due date — Type A vs Type B, deadlines, eligibl…

6 min read · 16 FAQs
Capital Gains

Mutual Fund Capital Gains Tax Equity 12.5%, Debt at Slab

How mutual funds are taxed in India — equity funds under Sections 112A/111A, debt funds at slab rate after 1 April 2023, plus ELSS, hybrid, gold, SIP FIFO and how to r…

5 min read · 16 FAQs
Capital Gains

Sovereign Gold Bond Tax Maturity Gain is Tax-Free

How SGBs are taxed — the tax-free capital gain on redemption at maturity, the taxable 2.5% interest, and the 12.5% LTCG (or slab-rate STCG) that applies only when you…

5 min read · 15 FAQs
Capital Gains

Tax on Mutual Funds in India Equity 12.5% · Debt at Slab

How equity, debt and hybrid mutual funds are taxed after Budget 2024 — the 12.5% equity LTCG rate, the Rs1.25 lakh exemption, 20% STCG, the debt-fund slab-rate change…

6 min read · 15 FAQs
Capital Gains

Tax on Property Sale — LTCG 12.5%, Held Over 24 Months

How capital gains on a property sale are taxed: the 24-month holding rule, the 12.5% LTCG rate (with the pre-July-2024 20%+indexation option), 1% TDS under 194IA, the…

5 min read · 16 FAQs
Capital Gains

Income Tax on Property Sale — 12.5% or 20%?

How capital gains on a house, plot or flat are taxed in India — the LTCG choice between 12.5% and 20% with indexation, STCG slab rates, Section 54 / 54EC / 54F exempti…

6 min read · 16 FAQs
Capital Gains

Income Tax on Agriculture Land Sale — Rural is Tax-Free?

Whether the sale of agricultural land is taxable turns on one thing — rural or urban. Know the classification test, the 12.5% LTCG on urban land, Section 54B reinvestm…

6 min read · 16 FAQs
Capital Gains

Tax on Capital Gains from Shares STCG 20% · LTCG 12.5%

How short-term and long-term capital gains on listed equity shares, equity mutual funds and unlisted shares are taxed after the 23 July 2024 change — rates, the ₹1.25…

5 min read · 16 FAQs

Disclaimer: these guides explain the Income-tax Act, the GST law, the Companies Act and the notifications in force in general terms, as reviewed by TaxClue's CA desk and dated when last checked. They are not advice on your facts — for that, consult our CA team.

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