Articles tagged “Capital Gains”
26 articles.
2026 (26)
- Buyback taxation: the 2024 deemed-dividend reform
From 1 October 2024 the Finance (No. 2) Act 2024 taxed buyback proceeds as deemed dividend in the shareholder's hands at slab rate under Section 2(22)(f), with …
- 54EC bonds on Zerodha
Section 54EC capital-gains bonds (REC, PFC, NHAI) on Zerodha. Eligibility, 6-month window, and Rs 50 lakh cap.
- How to report mutual fund capital gains in ITR
Step-by-step procedure for reporting mutual fund capital gains in ITR. Covers Schedule CG, LTCG / STCG classification, equity vs debt mode, grandfathering, and …
- Capital gains tax on equity in India: complete guide
Comprehensive guide to capital gains tax on listed Indian equity and equity mutual funds: STCG at 20 per cent under Section 111A, LTCG at 12.5 per cent above Rs …
- How to redeem PPFAS units via SelfInvest
Step-by-step guide to placing a redemption order in a PPFAS Mutual Fund scheme through selfinvest.ppfas.com, covering full versus partial redemption, amount …
- Grandfathering rule for LTCG on listed equity
Encyclopedic reference on the LTCG grandfathering rule under Section 55(2)(ac) of the Income Tax Act, 1961: the 31 January 2018 fair-market-value substitution, …
- AIS / TIS mapping for MF transactions
Annual Information Statement (AIS) and Tax Information Summary (TIS) capture all MF transactions reported by fund houses. Reconciliation steps to avoid …
- DTAA benefit for NRI MF investors
NRI mutual fund investors can reduce Indian TDS on capital gains and IDCW by invoking applicable DTAA provisions. TRC, Form 10F, and country-wise rate …
- Holding-period statement for mutual funds
A mutual fund holding-period statement lists each lot of units held in a folio with its purchase date, purchase NAV, units held, and holding period to date, …
- How to do tax-loss harvesting on Zerodha at year-end
Step-by-step guide to identifying unrealised losses in Zerodha holdings, executing tax-loss harvesting trades before 31 March, and reporting harvested losses in …
- How to download Form 26AS-matching reports on Zerodha
Step-by-step guide to downloading the Zerodha Tax P&L and capital gains statement, cross-matching them with Form 26AS and AIS on the income tax portal, and …
- How to download the capital gains statement on Zerodha
Step-by-step guide to downloading the structured capital gains statement from Zerodha Console for equity delivery trades, including Finance Act 2024 rate …
- How to download the Tax P&L statement from Zerodha Console
Step-by-step guide to downloading the Tax Profit and Loss statement from Zerodha Console for a financial year, including scrip-level breakdowns for ITR filing.
- How to file ITR-2 with Zerodha capital gains
Step-by-step guide to filing ITR-2 for AY 2025-26 using the capital gains statement downloaded from Zerodha Console, covering Schedule CG, Schedule 112A, and …
- How to use the Quicko integration on Zerodha Console
Step-by-step guide to connecting Zerodha Console to Quicko, importing trading data automatically, reviewing capital gains and F&O income, and filing ITR-2 or …
- MF switch as a taxable event
Switching between mutual fund schemes, plans, or options is treated as a redemption from the source fund followed by a fresh purchase in the destination fund. …
- Section 54F exemption on MF redemption proceeds
Section 54F exempts LTCG from mutual fund redemptions if the net consideration is invested in a new residential property within specified time limits. …
- STCG on equity mutual funds (Section 111A)
Section 111A taxes short-term capital gains on equity-oriented mutual funds at 20% (from 23 July 2024) where STT is paid. Scope, computation, and set-off rules …
- Taxation of gold ETFs and silver ETFs in India
Gold ETFs and silver ETFs are classified as specified mutual funds from 1 April 2023. All gains on new units are taxed at slab rates. Pre-2023 units retain 20% …
- Taxation of SIPs (FIFO method)
Each SIP instalment is a separate lot with its own acquisition date. Redemptions are assigned to the earliest lots first (FIFO). Holding-period and gain …
- Taxation of STP transactions in mutual funds
Each STP transfer is a partial redemption from the source fund (taxable) and a fresh purchase in the target fund (new holding period). FIFO, STCG/LTCG, and …
- Taxation of SWP withdrawals from mutual funds
Each SWP (Systematic Withdrawal Plan) instalment is a partial redemption. FIFO determines which units are sold, and each lot's holding period determines STCG vs …
- ITR-2 (Income Tax Return)
ITR-2 is the Indian income tax return form for resident individuals and HUFs with capital gains but no business or professional income, including equity.
- Tax treatment of listing-day gains
Tax treatment of listing-day gains on IPO shares sold on the day of stock exchange listing, including STCG classification, STT implications, and worked.
- Console Tax P&L statement
The Console Tax P&L statement is Zerodha's pre-computed profit and loss report with FIFO cost basis applied, designed for direct use in income tax filing.
- Console Tradebook
The Console Tradebook is Zerodha's downloadable record of every executed trade, showing scrip, quantity, price, exchange, and segment for any date range.