Transaction
|
Short-term capital gains (a)
|
Long-term
capital gains (a)
|
Sale transactions of equity shares/ unit of an equity oriented fund which attract STT
|
15%
|
Nil
|
Sale transaction other than mentioned above:
Transaction
|
Short-term capital gains (a)
|
Long-term
capital gains (a)
|
Individuals (resident
and non-residents) rates
|
Progressive slab
|
20 % with
indexation; 10 %
without indexation
(for units/ zero
coupon bonds)
|
Partnerships (resident and
non-residents)
|
30 %
|
20 % with
indexation; 10 %
without indexation
(for units/ zero
coupon bonds)
|
Resident
companies
|
30 %
|
20 % with
indexation; 10 %
without indexation
(for units/ zero
coupon bonds)
|
Overseas financial
organizations
specified in
|
40 % (corporate) 10 %
(non corporate)
|
30 %
|
FIIs
|
30 %
|
10 %
|
Other Foreign
companies
|
40 % / 20%
|
10 %
|
Local authority
|
30 %
|
10 % without
indexation (for units/
zero coupon bonds)
/ 20 % (for others
|
Co-operative society rates
|
Progressive slab
|
10 % without
indexation (for units/
zero coupon bonds)
/ 20 % (for others
|
(a)These rates will further increase by applicable surcharge and education cess.
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