Union Budget 2024 Statutory Rules • Sec 111A & 112A
STCG & LTCG Capital Gains Tax Calculator
Calculate your real post-tax profits, statutory exemptions under Section 112A, holding period classification, and tax loss treatment for Indian Stock Equities and Equity Mutual Funds.
Tax: 20% (≤ 365 Days)
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Pending Dates
Holding Duration Evaluator
Select Buy & Sell dates to automatically evaluate short-term vs long-term qualification
Capital Gains Tax Changes in Union Budget 2024
Section 111A (STCG @ 20%)
Applicable to listed equities and equity mutual funds held for 365 days or less. The statutory tax rate was revised from 15% to flat 20% in Budget 2024. No basic exemption applies to STCG under Section 111A.
Section 112A (LTCG @ 12.5%)
Applicable when holding exceeds 365 days. The tax rate is 12.5% (revised from 10%), with an increased annual aggregate exemption of ₹1,25,000 (up from ₹1 Lakh) per financial year.