Taxation- Capital Gains- Revised Rates vs Previous Rate

Details about changes in Capital Gains tax rates in Budget 2024.
Tushar··Updated Mar 25, 2026·about 2 minutes
Tax Planningbudget 2024Tax Planningequity

The Union Budget 2024, presented on July 23rd, introduced significant changes to the taxation of capital gains. Here's a detailed comparison of the new rules and how they differ from the previous year's regulations.

Union Budget 2024

| Type of security/ asset | Earlier ||| Revised |||| | | Holding period | STCG tax rate | LTCG tax rate | Holding period | STCG tax rate | LTCG tax rate | | :--: | :--: | :--: | | Listed NCDs | 12 months | Slab rates | 10% | 12 months | Slab rates | 12.50% | | Unlisted NCDs | 36 months | Slab rates | 20% | Deemed short-term | Slab rates | NA | | Listed PTC/ SDI | 12 months | Slab rates | Lower of 10% or 20% (with indexation) | 12 months | Slab rates | 12.50% | | Unlisted PTC | 36 months | Slab rates | 20% (with indexation) | 24 months | Slab rates | 12.50% | | Debt Mutual Fund/ Debt ETF/ MLD | Deemed short-term | Slab rates | NA | Deemed short-term | Slab rates | NA | | Listed REIT/ INVIT | 36 months | 15% | 10% | 12 months | 20% | 12.50% | | Listed equity shares | 12 months | 15% | 10% | 12 months | 20% | 12.50% | | Unlisted equity shares | 24 months | Slab rates | 20% (with indexation) | 24 months | Slab rates | 12.50% | | Real estate | 24 months | Slab rates | 20% (with indexation) | 24 months | Slab rates | 12.50% | | Gold / silver ETF | Deemed short-term | Slab rates | NA | 12 months | Slab rates | 12.50% | | Physical gold / other capital assets | 36 months | Slab rates | 20% (with indexation) | 24 months | Slab rates | 12.50% |

Disclaimer: The above information is basis interpretation of the provisions of Income-tax Act, 1961 and proposals of Finance (No. 2) Bill, 2024 which are yet to be enacted. The same is for general information purposes only and should not be construed as any tax or investment advice. We take no responsibility and assume no liability for any error/ omission or accuracy of the information. Please consult with your tax expert/ advisor for the same.

Budget 2024 Notes from ITI Mutual Funds

Take a look at this Budget 2024 note from ITI Mutual Fund Budget Note

Google Preferred Source
Tushar
TusharSeasoned Financial Companion | Mutual Fund Distributor | Providing Expert Guidance to Help Clients Achieve Their Financial Goals ЁЯУИЁЯТ╝ | Ex- Software Developer

Read more about

Related Posts

SEBI Equity Fund Rules 2026: Multi Cap, Flexi Cap ChangesSEBI Equity Fund Rules 2026: Multi Cap, Flexi Cap ChangesUnion Budget 2025: TDS/TCS Changes & Personal Income Tax Slab ChangesUnion Budget 2025: TDS/TCS Changes & Personal Income Tax Slab ChangesHow is PMS Taxed in India? Complete Guide to PMS Taxation (2026)

This communication is intended solely for general educational and informational purposes. The information provided is general in nature and does not take into account the specific financial goals, risk profile, investment horizon, financial circumstances or other requirements of any particular investor. It should not be construed as personalised investment advice or as a recommendation to buy, sell or hold any specific financial product.

Mutual Fund investments are subject to market risks. Please read all scheme-related documents carefully before investing. Past performance is not indicative of future results and may not be sustained.

The suitability of any mutual fund product, scheme, category or strategy discussed on this page depends on an investor's individual circumstances, including financial goals, risk appetite, investment horizon and liquidity requirements. Investors should independently assess suitability and, where appropriate, seek professional advice before making investment decisions.

Meta Investment is an AMFI-registered Mutual Fund Distributor (ARN-129322) and is not a SEBI-registered Investment Adviser. If investments are made through a mutual fund distributor, the distributor may receive commission from Asset Management Companies in respect of eligible Regular Plan investments. Commission structures may vary across schemes and AMCs. Such commissions should not influence suitability-based recommendations, and applicable conflicts of interest will be disclosed. Please refer to our Commission Disclosure for further details.

Tax treatment of mutual fund investments depends on individual circumstances and prevailing tax laws, which are subject to change. Investors should consult a qualified tax professional for advice specific to their circumstances.

This disclaimer is intended to provide general disclosure and does not replace any scheme-specific disclosures, risk factors, regulatory disclosures or information contained in the applicable Scheme Information Document (SID), Statement of Additional Information (SAI) and Key Information Memorandum (KIM).

Distributor Disclosure: Where this content is provided by a distributor/intermediary, any applicable commission, remuneration, affiliation or other material conflict of interest shall be disclosed separately. The availability of a product through the distributor does not by itself imply that the product is suitable for every investor.

No Guarantee: No statement on this page should be interpreted as a promise, assurance or guarantee of returns or investment outcomes.

Meta Investment тАУ Your Investment and Insurance Companion