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Tax Hub
Six guides through Indian investment tax — equity, mutual funds, gold, US shares, bonds and the 80C/ELSS/NPS box — on one rule table, each rate traced to the Income Tax Department and each calculator run on your own numbers.
Rates in force for transfers on or after 23 July 2024. “Your slab” means the gain is added to your income.
| Asset | Long-term after | Short-term | Long-term | Guide |
|---|---|---|---|---|
| Listed equity shares, equity-oriented funds, business trusts | 12 months | 20% | 12.5% above ₹1,25,000 | Read |
| Unlisted equity shares | 24 months | Your slab | 12.5% | Read |
| Debt funds, specified mutual funds and market-linked debentures | Always short-term | Your slab | — | Read |
| Gold ETFs and other listed gold units | 12 months | Your slab | 12.5% | Read |
| Gold fund units, jewellery, coins and digital gold | 24 months | Your slab | 12.5% | Read |
| Listed bonds, debentures and government securities | 12 months | Your slab | 12.5% | Read |
| Unlisted bonds, NCDs and debentures | Always short-term | Your slab | — | Read |
| US and other foreign listed shares and ETFs | 24 months | Your slab | 12.5% | Read |
| Any other capital asset (unlisted, closed-end or residual) | 24 months | Your slab | 12.5% | Read |
Base rates — 4% health-and-education cess applies to the tax on top, and surcharge applies at higher incomes (not modelled here). A short-term capital loss can be set off against any capital gain; a long-term loss only against long-term gains.
Every rate and holding period traced to the Income Tax Department, CBDT or the treaty text.
Twelve months, 20% short-term, 12.5% long-term above ₹1,25,000 — and why the exemption is shared.
Read the guide →Equity-oriented funds follow the share rules; debt and specified funds are always short-term; ELSS adds a three-year lock-in.
Read the guide →Listed units use the short test, jewellery and funds the long one — and 12.5% replaces indexation everywhere.
Read the guide →Residents are taxed in India on the worldwide gain at 12.5% after two years — with no exemption and the rupee doing the maths.
Read the guide →Twelve months and 12.5% if the paper is listed; deemed short-term at slab if it is not.
Read the guide →The ₹1.5 lakh ceiling, the ₹50,000 NPS slice, the three-year ELSS lock-in — and the one deduction the new regime keeps.
Read the guide →Two in-browser tools — nothing leaves your device.
Capital gains tax calculator
Pick the asset class and holding period; get STCG or LTCG, the section 112A exemption and the tax after cess.
Open →80C / ELSS / NPS calculator
What a deduction is actually worth at your slab, and how much of the ₹1.5 lakh and ₹50,000 ceilings you have left.
Open →Income tax calculator
New regime against old, slab by slab, with 80C/80D/HRA caps applied.
Open →Bond tax estimator
Listed 12.5% long-term against unlisted deemed short-term under section 50AA.
Open →FAQs
Since 23 July 2024 there are two holding periods — twelve months for listed securities, twenty-four months for everything else — and a uniform 12.5% long-term rate without indexation. Listed equity shares, equity-oriented funds and business-trust units pay 12.5% above a ₹1,25,000 yearly exemption (with STT paid), and 20% if sold within twelve months. Debt and other specified mutual funds, market-linked debentures, unlisted bonds and unlisted debentures are deemed short-term whatever the holding, so their gains are taxed at your slab.
No. It is a section 112A exemption for STT-paid listed equity shares, equity-oriented fund units and business-trust units, shared across all of them in one financial year. Unlisted shares, gold of any form, bonds, debt funds and foreign shares are outside section 112A, so their long-term gains pay 12.5% from the first rupee.
Only where the law does. Assets taxed at slab — debt and specified funds, unlisted bonds and NCDs, gold held short-term, short-term equity gains outside section 111A — use the marginal rate you enter. The rest use the statutory rate with 4% cess on the tax, and they say so rather than guessing at surcharge or your total income.
An equity-oriented fund follows the share rules: twelve months, 20% short-term, 12.5% long-term above the shared ₹1,25,000 exemption. A debt fund or any other specified mutual fund is deemed short-term whatever the holding, so the gain is added to your income at slab and no 80C-to-80U deduction can be set against it. ELSS is an equity-oriented fund with a three-year lock-in.
That depends on the deductions you would lose: section 115BAC keeps only 80CCD(2) (employer NPS), 80CCH(2), 80JJAA and 80LA(1A). If your 80C, 80D, HRA and home-loan interest are large, the old regime can still win; with few deductions the new regime's lower rates usually do. Both regimes are computed slab by slab in the income-tax calculator — nothing here recommends one.
No. This hub states the rules with official sources and applies them to numbers you enter. It does not know your total income, your residential status, your losses or your surcharge band, and it does not file anything. The Income Tax Department's own pages and the linked sources are the authority, and a tax adviser is the person to confirm your position with.
Reviewed 25 Sept 2026. Tax rates are set by statute and change with the annual Finance Act, so the Income Tax Department's own pages are the authority — every claim here links to one, with the snapshot date noted where the department's site refused an automated read.