Articles tagged “Section 112A”
20 articles.
2026 (20)
- 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, …
- Securities Transaction Tax (STT)
Securities Transaction Tax (STT) is India's transaction-level levy on listed securities trades, introduced by the Finance Act 2004 and last revised upward...
- 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 …
- Mutual fund taxation in India: complete guide
Comprehensive guide to mutual fund taxation in India: equity-oriented schemes under Section 111A and Section 112A, debt mutual funds post-April-2023 reform, …
- 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 …
- How to download a PPFAS capital-gains statement for ITR
Step-by-step guide to downloading the financial-year capital-gains statement for Parag Parikh PPFAS Mutual Fund holdings through selfinvest.ppfas.com, covering …
- Capital gains tax in India
Encyclopedic reference on the capital gains tax regime in India: statutory framework, holding periods, computation, asset-class taxation, the post-23-July-2024 …
- 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 …
- Tax-aware portfolio management at PPFAS
Encyclopedic reference on tax-aware portfolio management as practised at PPFAS Mutual Fund. Covers the low turnover discipline (typically below 25 per cent …
- Taxation of Parag Parikh Flexi Cap Fund (PPFCF)
Encyclopedic reference on the taxation of the Parag Parikh Flexi Cap Fund (PPFCF). Covers the equity-oriented mutual fund tax classification under Section …
- 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 …
- 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 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 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 …
- 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 …
- Section 80C deduction for ELSS
ELSS (Equity-Linked Savings Scheme) investments up to Rs 1.5 lakh per year qualify for Section 80C deduction. Three-year lock-in, equity-fund LTCG on exit, and …
- Taxation of arbitrage funds (equity-oriented)
Arbitrage funds maintain 65%+ equity for equity-fund tax classification: STCG at 20% (held under 12 months) or LTCG at 12.5% (held over 12 months). Post-Finance …
- 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 …