Zerodha G-Sec Taxation

G-Sec taxes on Zerodha

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G-Sec taxation in India has two components: coupon income and capital gains.

1. Coupon income

  • Taxed as “income from other sources” at your slab rate.
  • Reported annually based on coupons received in the financial year.
  • TDS not deducted by RBI/Zerodha (sovereign instruments).
  • Self-declared in your ITR.

2. Capital gains on sale

Holding periodTreatment
Less than 12 months (listed)Short-term, slab rate
12+ months (listed)Long-term, 12.5% (post FY2024-25)

Indexation benefit was removed post-FY 2024-25 Finance Act for most debt instruments. Confirm applicable rates for the current FY before filing.

3. T-Bills

T-Bills (zero-coupon) have only capital gain on maturity (face value - purchase price). Treated similar to dated G-Sec.

4. STCG vs LTCG categorisation

For listed securities (G-Secs traded on exchange), the 12-month rule applies.

CA caveat

For complex tax situations or large G-Sec holdings, consult a Chartered Accountant before filing. Tax rules change annually; this overview reflects rules as of the FY 2025-26 framework.

See also

External references

References

  1. Income Tax Act 1961, Sections 56, 48, 112.
  2. Finance Act 2024 / 2025, capital gains amendments.
  3. CBDT circulars on debt instrument taxation.

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