Capital Gains

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Capital Gains

  1. 1. <ul><li>Nature of Capital GainsCurrent ProposedLong Term Capital Gains – Debt         Period of holding          Tax rate  >12 months  With indexation 20% orWithout indexation 10%Whichever is lower At least one financial year (April to March)With indexation at normal tax rates. Short Term Capital Gains – Debt         Period of holding          Tax rate  <= 12 months  Normal tax rates If not held for one financial year (April to March)Normal tax rates

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