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  • Tax on long-term capital gains - Central Board of Direct Taxes
    Tax on long-term capital gains 112 (1) Where the total income of an assessee includes any income, arising from the transfer of a long-term capital asset, which is chargeable under the head "Capital gains", the tax payable by the assessee on the total income shall be the aggregate of,—
  • Tax on long-term capital gains in certain cases - Central Board of . . .
    Tax on long-term capital gains in certain cases 112A (1) Notwithstanding anything contained in section 112, the tax payable by an assessee on his total income shall be determined in accordance with the provisions of sub-section (2), if—
  • Tax Laws Rules gt; Acts gt; Income-tax Act, 1961 - Central Board of . . .
    Tax on investment income and long-term capital gains Show Related Rules and Contents Section - 80T Deduction in respect of long-term capital gains in the case of assessees other than companies Show Related Rules and Contents Section - 54ED
  • Treatment of income from different sources
    2 Long Term Capital Gains a) Long-term capital gains are subject to tax at the rate of; • 20% for any transfer which takes place before 23-07-2024; and • 12 5% for any transfer which takes place on or after 23-07-2024
  • Tax on long-term capital gains - Central Board of Direct Taxes
    (1) Where the total income of an assessee includes any income, arising from the transfer of a long-term capital asset, which is chargeable under the head "Capital gains", the tax payable by the assessee on the total income shall be the aggregate of,—
  • Frequently Asked Questions - Central Board of Direct Taxes
    The Income Tax Department NEVER asks for your PIN numbers, passwords or similar access information for credit cards, FAQs on Capital Gains 1 Record(s) | Page [1 of 1] in 0 031 seconds Ministry of Finance, Government of India India Code ; INDIA ; STQC ; Follow Us On: Visitor counter : 0 1 5 7 4 2 1 4 3 7
  • Tax on investment income and long-term capital gains.
    32 [Tax on investment income and long-term capital gains 115E Where the total income of an assessee, being a non-resident Indian, includes— (a) any income from investment or income from long-term capital gains of an asset other than a specified asset; (b) income by way of long-term capital gains, the tax payable by him shall be the
  • Tax Tutorials - Central Board of Direct Taxes
    Any capital asset held by the taxpayer for a period of more than 36 months immediately preceding the date of its transfer will be treated as long-term capital asset Gain arising on transfer of long term capital asset is called long-term capital gain
  • Income Tax Department - Central Board of Direct Taxes
    Income Tax Return Statistics Assessment Year 2015-16 Version 1 0 2 Table of Contents Overview Range of Long Term Capital Gains (AY 2015-16) 13 1 6 All Taxpayers - Range of Short Term Capital Gains (AY 2015-16) 14 1 7 All Taxpayers - Range of Other Sources Income (AY 2015-16) 15 1 8 All Taxpayers - Range of
  • Capital gain not to be charged on investment in certain bonds
    (a) if the cost of the long-term specified asset is not less than the capital gain arising from the transfer of the original asset, the whole of such capital gain shall not be charged under section 45;





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