What is LTCG Tax?

Orange Lightning

Long-Term Capital Gains Tax refers to the tax levied on profits generated from the sale of assets held for a specific period, usually more than a year, here are some things to know about it.

1

Definition and Scope

LTCG Tax is applicable on the gains derived from the sale of capital assets held for a long duration.

2

Applicable Assets

The tax applies to a variety of assets, including stocks, mutual funds, real estate, gold, and other investments.

3

Tax Rates

LTCG on listed equity shares and equity-oriented mutual funds exceeding INR 1 lakh is taxed at 10% without the benefit of indexation.

4

Indexation Benefits

Indexation is a method to adjust the purchase price of an asset for inflation, thereby reducing the taxable gains.

5

Exemptions and Deductions

In India, gains from the sale of long-term listed securities up to INR 1 lakh in a financial year are exempt from tax.

6

Reporting and Compliance

Accurate record-keeping of purchase and sale transactions, including dates, prices, and expenses incurred in the acquisition and sale.

7

Impact on Investment Decisions

LTCG Tax influences investment strategies, encouraging investors to hold assets for longer periods to benefit from lower tax rates.