What is the tax rate for long-term capital gains (LTCG) on equity and equity mutual funds in India?

15% on the entire gain 0% for the first Rs 1 lakh and 10% on the amount exceeding Rs 1 lakh 20% after indexation benefit As per the individual tax slab

How is the holding period determined for calculating capital gains if an investor has purchased the same stock multiple times?

LIFO (Last in First Out) Average Holding Period Weighted Average Method FIFO (First in First Out)

What is the tax rate for short-term capital gains (STCG) on non-equity oriented or debt mutual funds in India?

15% of the gain 0% for the first Rs 1 lakh and 10% on exceeding Rs 1 lakh 20% after indexation benefit As per the individual tax slab

What is the Security Transaction Tax (STT) rate for equity delivery-based trades in India?

0.1% of the trade value 1% of the trade value 0.5% of the trade value 2% of the trade value

Can the Security Transaction Tax (STT) be included in the cost of acquisition or sale of shares when calculating capital gains?

Yes, STT can be added to the cost of acquisition. Yes, STT can be added to the cost of sale. No, STT cannot be claimed as an expense. STT can be partially claimed as an expense.