Articles tagged “STCG”
26 articles.
2026 (26)
- 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 STCG on PPFAS equity schemes
Step-by-step guide to computing Section 111A short-term capital gains on Parag Parikh PPFAS equity-oriented mutual fund redemptions, covering the FIFO …
- How to file STCG in ITR for PPFAS equity-scheme STCG
Step-by-step guide to reporting Section 111A short-term capital gains from Parag Parikh PPFAS equity-oriented mutual fund redemptions in ITR-2 or ITR-3 Schedule …
- 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 …
- Section 111A of the Income Tax Act
Encyclopedic reference on Section 111A of the Income Tax Act, 1961: the short-term capital gains tax provision for listed equity and equity-oriented mutual …
- CAMS and KFin capital gains statement for mutual funds
The CAMS and KFin capital gains statement is a tax computation report generated by the two major mutual fund RTAs that applies FIFO to compute short-term and …
- 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 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 …
- ITR-ready capital gains statement for mutual funds
The ITR-ready capital gains statement is a tax computation document generated by CAMS, KFintech, or MFCentral that calculates STCG and LTCG from mutual fund …
- 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. …
- 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 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 debt mutual funds (post-April 2023)
India's debt mutual fund tax regime changed fundamentally from 1 April 2023: indexation and the 20% LTCG rate were abolished; all gains are now taxed at slab …
- 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 …
- Taxation of Fund of Funds (revised 2024)
Finance Act 2024 harmonised FoF taxation: domestic equity FoFs investing 90%+ in equity-oriented funds now qualify as equity-oriented. Other FoFs remain …
- Taxation of hybrid mutual funds in India
Tax treatment of hybrid mutual funds in India depends on whether equity allocation exceeds 65% (equity-oriented) or 35% (specified MF). Finance Act 2023 and …
- 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 …
- TDS on MF redemption for NRIs (Section 195)
Section 195 requires TDS on all MF redemption proceeds for NRI investors in India. Rates, DTAA relief, Form 15CA/15CB, and refund claim procedures explained.
- 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.
- ITR-ready capital gains statement
Zerodha's ITR-ready capital gains statement pre-formats STCG, LTCG, and F&O P&L using FIFO cost allocation to match the schedule fields in ITR-2 and ITR-3.