Articles tagged “Grandfathering”
10 articles.
2026 (10)
- How to compute LTCG on equity mutual funds (Section 112A)
Step-by-step guide to computing long-term capital gains (LTCG) on equity-oriented mutual funds in India under Section 112A: the FIFO unit-attribution method, …
- How to apply the grandfathering rule for LTCG on pre-2018 mutual fund holdings
Step-by-step procedure for applying the grandfathering rule for long-term capital gains on mutual fund units acquired before 31 January 2018. Covers the …
- 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 compute LTCG on PPFCF with grandfathering
Step-by-step guide to computing Section 112A long-term capital gains on Parag Parikh Flexi Cap Fund (PPFCF) redemptions, covering the grandfathered-cost …
- 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, …
- Section 112A of the Income Tax Act
Encyclopedic reference on Section 112A of the Income Tax Act, 1961: the long-term capital gains tax provision for listed equity and equity-oriented mutual …
- Grandfathering of LTCG on equity MFs (31 January 2018)
The 31 January 2018 grandfathering provision under Section 55(2)(ac) shields pre-2018 equity mutual fund gains from LTCG tax. Computation method, NAV lookup, …
- How to compute LTCG with grandfathering on Zerodha
Step-by-step guide to applying the grandfathering rule for long-term capital gains on listed equity held before 31 January 2018, using Zerodha Console data and …
- LTCG on equity mutual funds (Section 112A)
Section 112A taxes long-term capital gains on equity-oriented mutual funds at 12.5% above Rs 1.25 lakh (Finance Act 2024). Grandfathering, no indexation, and …
- Taxation of equity mutual funds in India
Comprehensive guide to equity mutual fund taxation in India: STCG at 20%, LTCG at 12.5% under Finance Act 2024, STT requirement, grandfathering, ELSS, and …