Financial Year 2013-14: Capital Gains..!



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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