{"id":52818,"date":"2025-10-27T13:03:17","date_gmt":"2025-10-27T07:33:17","guid":{"rendered":"https:\/\/univest.in\/blogs-2\/?p=52818"},"modified":"2025-10-27T13:03:43","modified_gmt":"2025-10-27T07:33:43","slug":"short-term-capital-gains-tax-comprehensive-guide","status":"publish","type":"post","link":"https:\/\/univest.in\/blogs-2\/short-term-capital-gains-tax-comprehensive-guide\/","title":{"rendered":"What is Short-Term Capital Gains Tax? A Comprehensive Guide"},"content":{"rendered":"<p><a href=\"https:\/\/univest.in\/user\/log-in\"><strong>Click Here &#8211; Get Free Investment Predictions<\/strong><\/a><\/p><p>Short-term capital gains (STCG) arise when assets are transferred within the specified holding period: 12 months for listed equity shares and units of equity-oriented mutual funds, and 24 months for other assets. Under Section 111A, short-term capital gains on listed equity shares and equity-oriented mutual funds are taxed at 20%. All other assets, such as real estate, unlisted shares, gold, etc., are taxed at applicable income tax slab rates.&nbsp;<\/p><p>The exact duration can vary depending on the asset type and jurisdiction. Still, generally, a sale of assets within a short time frame after acquisition will be subject to STCG tax on shares. In this article, we will focus on short-term capital gains tax (STCG), exploring what it is, how it is calculated and key factors you need to consider.<\/p><div id=\"ez-toc-container\" class=\"ez-toc-v2_0_65 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/univest.in\/blogs-2\/short-term-capital-gains-tax-comprehensive-guide\/#What_is_Short-Term_Capital_Gains_Tax\" title=\"What is Short-Term Capital Gains Tax?\">What is Short-Term Capital Gains Tax?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/univest.in\/blogs-2\/short-term-capital-gains-tax-comprehensive-guide\/#Short-Term_Capital_Gains_on_Shares\" title=\"Short-Term Capital Gains on Shares\">Short-Term Capital Gains on Shares<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/univest.in\/blogs-2\/short-term-capital-gains-tax-comprehensive-guide\/#What_are_Short-Term_Capital_Assets\" title=\"What are Short-Term Capital Assets?\">What are Short-Term Capital Assets?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/univest.in\/blogs-2\/short-term-capital-gains-tax-comprehensive-guide\/#Difference_Between_Short-Term_Capital_Gains_Long-Term_Capital_Gains\" title=\"Difference Between Short-Term Capital Gains &amp; Long-Term Capital Gains\">Difference Between Short-Term Capital Gains &amp; Long-Term Capital Gains<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/univest.in\/blogs-2\/short-term-capital-gains-tax-comprehensive-guide\/#Budget_2024_new_tax_rates_%E2%80%93_Short-term_Vs_Long-Term_Capital_Gains\" title=\"Budget 2024 new tax rates &#8211; Short-term Vs. Long-Term Capital Gains\">Budget 2024 new tax rates &#8211; Short-term Vs. Long-Term Capital Gains<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/univest.in\/blogs-2\/short-term-capital-gains-tax-comprehensive-guide\/#How_to_Calculate_Short-Term_Capital_Gain\" title=\"How to Calculate Short-Term Capital Gain?\">How to Calculate Short-Term Capital Gain?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/univest.in\/blogs-2\/short-term-capital-gains-tax-comprehensive-guide\/#Calculation_of_Short-Term_Capital_Gain_Tax_on_Shares\" title=\"Calculation of Short-Term Capital Gain Tax on Shares\">Calculation of Short-Term Capital Gain Tax on Shares<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/univest.in\/blogs-2\/short-term-capital-gains-tax-comprehensive-guide\/#Short-Term_Capital_Gains_Tax_Rate\" title=\"Short-Term Capital Gains Tax Rate\">Short-Term Capital Gains Tax Rate<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/univest.in\/blogs-2\/short-term-capital-gains-tax-comprehensive-guide\/#How_much_short-term_capital_gain_is_tax-free\" title=\"How much short-term capital gain is tax-free?\">How much short-term capital gain is tax-free?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/univest.in\/blogs-2\/short-term-capital-gains-tax-comprehensive-guide\/#Here_are_the_key_factors_determining_how_much_of_your_short-term_capital_gain_might_be_tax-free\" title=\"Here are the key factors determining how much of your short-term capital gain might be tax-free:\">Here are the key factors determining how much of your short-term capital gain might be tax-free:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/univest.in\/blogs-2\/short-term-capital-gains-tax-comprehensive-guide\/#Budget_2024_Updates_on_STCG_Tax_on_Shares\" title=\"Budget 2024 Updates on STCG Tax on Shares&nbsp;\">Budget 2024 Updates on STCG Tax on Shares&nbsp;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/univest.in\/blogs-2\/short-term-capital-gains-tax-comprehensive-guide\/#Short-Term_Capital_Gains_Tax_on_Mutual_Funds\" title=\"Short-Term Capital Gains Tax on Mutual Funds\">Short-Term Capital Gains Tax on Mutual Funds<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/univest.in\/blogs-2\/short-term-capital-gains-tax-comprehensive-guide\/#Short-Term_Capital_Gains_Tax_on_Property\" title=\"Short-Term Capital Gains Tax on Property\">Short-Term Capital Gains Tax on Property<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/univest.in\/blogs-2\/short-term-capital-gains-tax-comprehensive-guide\/#Exemption_on_Short-term_Capital_Gain\" title=\"Exemption on Short-term Capital Gain\">Exemption on Short-term Capital Gain<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/univest.in\/blogs-2\/short-term-capital-gains-tax-comprehensive-guide\/#Short-term_capital_Gain_rate_on_the_Mutual_Fund\" title=\"Short-term capital Gain rate on the Mutual Fund\">Short-term capital Gain rate on the Mutual Fund<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/univest.in\/blogs-2\/short-term-capital-gains-tax-comprehensive-guide\/#The_following_table_represents_the_applicable_tax_rate_of_short-term_capital_gain_on_Mutual_Funds\" title=\"The following table represents the applicable tax rate of short-term capital gain on Mutual Funds.\">The following table represents the applicable tax rate of short-term capital gain on Mutual Funds.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/univest.in\/blogs-2\/short-term-capital-gains-tax-comprehensive-guide\/#Short-term_Capital_Gains_on_Gold_ETF\" title=\"Short-term Capital Gains on Gold ETF\">Short-term Capital Gains on Gold ETF<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/univest.in\/blogs-2\/short-term-capital-gains-tax-comprehensive-guide\/#Additionally_your_short-term_capital_gains_STCG_tax_on_specified_financial_assets_has_risen_from_15_to_20\" title=\"Additionally, your short-term capital gains (STCG) tax on specified financial assets has risen from 15% to 20%.&nbsp;\">Additionally, your short-term capital gains (STCG) tax on specified financial assets has risen from 15% to 20%.&nbsp;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/univest.in\/blogs-2\/short-term-capital-gains-tax-comprehensive-guide\/#Does_Securities_Transaction_Tax_affect_STCG_Rate\" title=\"Does Securities Transaction Tax affect STCG Rate?\">Does Securities Transaction Tax affect STCG Rate?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/univest.in\/blogs-2\/short-term-capital-gains-tax-comprehensive-guide\/#Conclusion\" title=\"Conclusion&nbsp;\">Conclusion&nbsp;<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/univest.in\/blogs-2\/short-term-capital-gains-tax-comprehensive-guide\/#What_is_the_Short-term_capital_gains_tax\" title=\"What is the Short-term capital gains tax?\">What is the Short-term capital gains tax?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/univest.in\/blogs-2\/short-term-capital-gains-tax-comprehensive-guide\/#How_to_avoid_short-term_capital_gains_tax\" title=\"How to avoid short-term capital gains tax?\">How to avoid short-term capital gains tax?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/univest.in\/blogs-2\/short-term-capital-gains-tax-comprehensive-guide\/#Are_capital_gains_from_a_debt_mutual_fund_classified_into_long-term_and_short-term\" title=\"Are capital gains from a debt mutual fund classified into long-term and short-term?\">Are capital gains from a debt mutual fund classified into long-term and short-term?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/univest.in\/blogs-2\/short-term-capital-gains-tax-comprehensive-guide\/#What_are_short-term_capital_gain_assets\" title=\"What are short-term capital gain assets?\">What are short-term capital gain assets?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/univest.in\/blogs-2\/short-term-capital-gains-tax-comprehensive-guide\/#What_is_the_short-term_capital_gain_on_mutual_funds\" title=\"What is the short-term capital gain on mutual funds?\">What is the short-term capital gain on mutual funds?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/univest.in\/blogs-2\/short-term-capital-gains-tax-comprehensive-guide\/#Also_Explore\" title=\"Also Explore\">Also Explore<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/univest.in\/blogs-2\/short-term-capital-gains-tax-comprehensive-guide\/#Univest_Screeners\" title=\"Univest Screeners\">Univest Screeners<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_Short-Term_Capital_Gains_Tax\"><\/span><strong>What is Short-Term Capital Gains Tax?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2><p>Short-Term Capital Gains (STCG) refers to the profit earned from selling capital assets held for a period less than 24 months (or 12 months for listed equity shares and equity-oriented mutual funds). These assets include shares, gold, debt mutual funds, and other movable properties.&nbsp;<\/p><p>As per the Income Tax Act, STCG is taxable under the head \u2018Capital Gains\u2019 and the applicable tax rate depends on the asset type. For listed equity shares and equity mutual funds, STCG is taxed at 20% under Section 111A, while other short-term gains are taxed as per the individual\u2019s income tax slab.&nbsp;<\/p><h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Short-Term_Capital_Gains_on_Shares\"><\/span><strong>Short-Term Capital Gains on Shares<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2><p>When you sell equity shares listed on a stock exchange within 12 months of purchasing them, you may incur a short-term capital gain (STCG) or a short-term capital loss (STCL). Furthermore, if you sell shares you have held for more than 12 months, you incur long-term capital gains (LTCG).<\/p><p>A short-term capital gain occurs when you sell shares at a higher price than their purchase price. Currently, short-term capital gains on shares are taxed at 20% under Section 111A, effective from 23rd July 2024.<\/p><h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_are_Short-Term_Capital_Assets\"><\/span><strong>What are Short-Term Capital Assets?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2><p><a href=\"https:\/\/univest.in\/user\/log-in\"><strong>Click for Our Big Prediction<\/strong><\/a><\/p><p>Capital Assets are classified as short-term or long-term based on holding period. The table below shows the holding period for different types of capital assets, which determines whether they are categorised as short-term or long-term.&nbsp;<\/p><figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Asset Type<\/strong><\/td><td><strong>Transferred Before 23rd July 2024<\/strong><\/td><td><strong>Transferred from 23rd July 2024<\/strong><\/td><\/tr><tr><td>Equity-oriented funds<br>Units of business trust<br>Zero-coupon bond<\/td><td><br>Up to 12 Months = STCG<br>More than 12 Months = LTCG<\/td><td><br>Up to 12 Months = STCG<br>More than 12 Months = LTCG<\/td><\/tr><tr><td>Unlisted Shares<br>Land or Building&nbsp;<\/td><td>Up to 24 Months = STCG<br>More than 24 Months = LTCG<\/td><td>Up to 24 Months = STCG<br>More than 24 Months = LTCG<\/td><\/tr><tr><td>Other Assets<\/td><td>Up to 36 Months = STCG<br>More than 36 Months = LTCG<\/td><td>Up to 24 Months = STCG<br>More than 24 Months = LTCG<\/td><\/tr><\/tbody><\/table><\/figure><h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Difference_Between_Short-Term_Capital_Gains_Long-Term_Capital_Gains\"><\/span><strong>Difference Between Short-Term Capital Gains &amp; Long-Term Capital Gains<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2><p>Here is the key difference between short-term and long-term capital gains. <strong>&nbsp;<\/strong><\/p><figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Parameters<\/strong><\/td><td><strong>Short-term gains<\/strong><\/td><td><strong>Long-term Gains<\/strong><\/td><\/tr><tr><td><strong>Holding period for equity mutual funds<\/strong><\/td><td>Tax is applicable if the holding period is 1 year or less.<\/td><td>Tax is applicable if the holding period exceeds 1 year.<\/td><\/tr><tr><td><strong>Applicable tax rate for equity mutual funds<\/strong><\/td><td><br>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;20%<\/td><td>12.5% over and above \u20b91.25 lakh without indexation.<\/td><\/tr><tr><td><strong>Holding period for debt mutual funds<\/strong><\/td><td>Tax is applicable if the holding period is 36 months or less.<\/td><td>Tax is applicable if the holding period exceeds 36 months.<\/td><\/tr><tr><td><strong>Applicable tax rate for debt mutual funds<\/strong><\/td><td>As per the Income Tax slab.<\/td><td>20% after indexation.<\/td><\/tr><\/tbody><\/table><\/figure><h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Budget_2024_new_tax_rates_%E2%80%93_Short-term_Vs_Long-Term_Capital_Gains\"><\/span><strong>Budget 2024 new tax rates &#8211; Short-term Vs. Long-Term Capital Gains<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2><figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Type of Asset<\/strong><\/td><td><strong>STCG Tax Rate<\/strong><\/td><td><strong>LTCG Tax Rate<\/strong><\/td><\/tr><tr><td><strong>Listed equity shares<\/strong><\/td><td>&nbsp; &nbsp; &nbsp; &nbsp; 20%<\/td><td>12.5% (no indexation benefit; exempted up to \u20b91.25 lakh in an FY)<\/td><\/tr><tr><td><strong>Equity-oriented mutual fund units<\/strong><\/td><td>&nbsp; &nbsp; &nbsp; &nbsp; 20%<\/td><td>12.5% (no indexation benefit; exempted up to \u20b91.25 lakh in an FY)<\/td><\/tr><tr><td><strong>Unlisted equity shares (including foreign shares)<\/strong><\/td><td>Income tax slab rate applicable to the taxpayer&#8217;s income<\/td><td>12.5% (without any benefit of indexation)<\/td><\/tr><tr><td><strong>Immovable assets (i.e., house, land and building)<\/strong><\/td><td>Income tax slab rate applicable to the taxpayer&#8217;s income&nbsp;<\/td><td>12.5% (without any benefit of indexation)<\/td><\/tr><tr><td><strong>Movable assets (such as gold, silver, paintings, etc.)<\/strong><\/td><td>Income tax slab rate applicable to the taxpayer&#8217;s income.<\/td><td>12.5% (without any benefit of indexation)<\/td><\/tr><\/tbody><\/table><\/figure><h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_to_Calculate_Short-Term_Capital_Gain\"><\/span><strong>How to Calculate Short-Term Capital Gain?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2><p>The Short-Term Capital Gain can be calculated as follows.<\/p><figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Particulars<\/strong><\/td><td><strong>Amount<\/strong><\/td><td><strong>Amount<\/strong><\/td><\/tr><tr><td><strong>Full value of consideration<\/strong><\/td><td>xxx<\/td><td><\/td><\/tr><tr><td><strong>Less: Expenses incurred wholly and exclusively for such transfer<\/strong><\/td><td>(xxx)<\/td><td><\/td><\/tr><tr><td><strong>Net Sale consideration<\/strong><\/td><td><\/td><td>xxx<\/td><\/tr><tr><td><strong>Less: Cost of Acquisition<\/strong><\/td><td>xxx<\/td><td><\/td><\/tr><tr><td><strong>Less: Cost of Improvement<\/strong><\/td><td>xxx<\/td><td><\/td><\/tr><tr><td><strong>Short-Term Capital Gains(STCG)<\/strong><\/td><td><\/td><td>xxx<\/td><\/tr><tr><td><strong>Less: Exemptions under section 54B\/54D<\/strong><\/td><td><\/td><td>xxx<\/td><\/tr><tr><td><strong>Short-Term Capital Gains are chargeable to tax<\/strong><\/td><td><\/td><td>xxx<\/td><\/tr><\/tbody><\/table><\/figure><h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Calculation_of_Short-Term_Capital_Gain_Tax_on_Shares\"><\/span><strong>Calculation of Short-Term Capital Gain Tax on Shares<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2><p>Suppose you purchased 1000 shares of a particular company at \u20b9200 per share in July 2024. Now you sell the same shares at a profit of \u20b980 per share, i.e., at a price of \u20b9280 per share in October 2024. Furthermore, you paid a brokerage of \u20b92,000.<\/p><p>Initial investment amount = \u20b9200*1000 = \u20b92,00,000<\/p><p>Full value of consideration = \u20b9280*1000 = \u20b92,80,000<\/p><p>Here\u2019s how you can calculate your short-term capital gains and tax liability-<\/p><figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Particulars<\/strong><\/td><td><strong>Amount<\/strong><\/td><td><strong>Amount<\/strong><\/td><\/tr><tr><td><strong>The full value of consideration<\/strong><\/td><td>\u20b92,80,000<\/td><td><\/td><\/tr><tr><td><strong>Less: <\/strong>Expenses related to such transfer<\/td><td>\u20b92,000<\/td><td><\/td><\/tr><tr><td><strong>Net Sale Consideration<\/strong><\/td><td><\/td><td>\u20b92,78,000<\/td><\/tr><tr><td><strong>Less: <\/strong>Acquisition cost of shares<\/td><td>\u20b92,00,000<\/td><td><\/td><\/tr><tr><td><strong>Less: <\/strong>Improvement Cost (If any)<\/td><td>Nil<\/td><td><\/td><\/tr><tr><td><strong>Short-term Capital Gains (STCG)<\/strong><\/td><td><\/td><td>\u20b978,000<\/td><\/tr><tr><td><strong>Less: <\/strong>Exemptions under Section 54B\/54D<\/td><td><\/td><td>Nil<\/td><\/tr><tr><td><strong>Income tax liability on STCG on shares<\/strong><\/td><td>(\u20b978,000*20%)<\/td><td>\u20b915,600<\/td><\/tr><\/tbody><\/table><\/figure><p><em>Sign up on Univest to get more investment predictions and access to exclusive screeners! <\/em><a href=\"https:\/\/univest.in\/user\/log-in\"><em>Click here<\/em><\/a><em>.<\/em><\/p><h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Short-Term_Capital_Gains_Tax_Rate\"><\/span><strong>Short-Term Capital Gains Tax Rate<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2><p>The short-term capital gains tax rate varies depending on the type of asset being sold. The tax rates applicable to different types of assets are as follows:<\/p><figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Asset Type&nbsp;<\/strong><\/td><td><strong>Short-Term Capital Gains Taxation<\/strong><\/td><td><strong>Tax Rate Before 23rd July 2024<\/strong><\/td><td><strong>Tax Rate On or After 23rd July 2024<\/strong><\/td><\/tr><tr><td>Listed Equity &amp; Equity-Oriented Mutual Funds Listed Equity Shares &amp; Equity-Oriented Mutual Funds Listed Equity Shares &amp; Equity-Oriented Mutual Funds&nbsp;<\/td><td><br><br><br>Taxed under Section 111A (if STT is paid)<\/td><td><br><br><br><br>15%<\/td><td><br><br><br><br>20%<\/td><\/tr><tr><td>Other Assets (e.g., Real Estate, Land, Unlisted Shares) Other Assets (e.g., Real Estate, Land, Unlisted Shares)<\/td><td><br><br>Taxed at the normal income tax slab rates applicable to the taxpayer&nbsp;<\/td><td><br><br>Slab rates<\/td><td><br><br>Slab rates<\/td><\/tr><\/tbody><\/table><\/figure><h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_much_short-term_capital_gain_is_tax-free\"><\/span><strong>How much short-term capital gain is tax-free?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2><p><a href=\"https:\/\/univest.in\/user\/log-in\"><strong>Tap to Access Best Research Pieces<\/strong><\/a><\/p><p>In Budget 2014, the tax rate on short-term capital gains (STCG) on specific financial assets was increased from 15% to 20%. Short-term gains on all other financial assets, as well as non-financial assets, will continue to be taxed at the applicable tax rates.&nbsp;<\/p><h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Here_are_the_key_factors_determining_how_much_of_your_short-term_capital_gain_might_be_tax-free\"><\/span><strong>Here are the key factors determining how much of your short-term capital gain might be tax-free:<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2><ul class=\"wp-block-list\"><li>Set off short-term capital losses against any capital gains, whether short-term or long-term, during the same financial year.<\/li>\n\n<li>If Short-term capital loss exceeds your capital gains, then it will carry forward the unabsorbed loss for up to eight years.<\/li>\n\n<li>This can significantly reduce or nullify the tax liability on capital gains.\u00a0<\/li><\/ul><h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Budget_2024_Updates_on_STCG_Tax_on_Shares\"><\/span><strong>Budget 2024 Updates on STCG Tax on Shares&nbsp;<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2><p>The Union Budget 2024-25 has made significant changes to the classification of assets, short-term capital gains tax and their holding periods.<\/p><ul class=\"wp-block-list\"><li>Assets will be classified into two holding periods: 12 months and 24 months, eliminating the 36-month holding period. Shares held for less than 12 months are classified as short-term.<\/li>\n\n<li>The tax rate for STCG on listed equity shares, units of equity-oriented funds and units of business trusts has increased from 15% to 20%.<\/li>\n\n<li>Other financial and non-financial assets held short-term will continue to be taxed at the applicable income tax slab rates. Unlisted bonds and debentures, market-linked debentures, debt mutual funds and debt ETFs are not classified as short-term capital gains, regardless of their holding periods.<\/li><\/ul><h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Short-Term_Capital_Gains_Tax_on_Mutual_Funds\"><\/span><strong>Short-Term Capital Gains Tax on Mutual Funds<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2><p>Taxation on short-term capital gain is required to be paid from two ends-investor\u2019s end and the fund house\u2019s end. Fund houses are organisations that act as fund managers for entities and have professionals with an understanding of cyclical market fluctuations.&nbsp;&nbsp;<\/p><p>The following table represents the holding period for Mutual Funds:<\/p><figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Particulars<\/strong><\/td><td><strong>Short-term capital gain<\/strong><\/td><td><strong>Long-term capital gain<\/strong><\/td><\/tr><tr><td><strong>Listed equity funds<\/strong><\/td><td>&lt;12 months<\/td><td>&gt;12 months<\/td><\/tr><tr><td><strong>Debt funds<\/strong><\/td><td>&lt;36 months<\/td><td>&gt;36 months<\/td><\/tr><tr><td><strong>Equity-oriented hybrid funds<\/strong><\/td><td>&lt;12 months<\/td><td>&gt;12 months<\/td><\/tr><tr><td><strong>Debt-oriented balanced funds<\/strong><\/td><td>&lt;36 months<\/td><td>&gt;36 months<\/td><\/tr><tr><td><strong>Unlisted equity funds<\/strong><\/td><td>&lt;36 months<\/td><td>&gt;36 months<\/td><\/tr><\/tbody><\/table><\/figure><p>These mutual funds with short-term capital gains are a healthy investment option, as individuals can exploit the high-yield factor of equity funds and the lower risk of debt funds.&nbsp;<\/p><ul class=\"wp-block-list\"><li><strong>Debt-oriented Balanced Funds: <\/strong>Like equity-oriented hybrid funds, these funds are also composed of a mix of equity shares and debentures. However, unlike it, debt-oriented balanced funds comprise 60% or more of debt instruments.<\/li>\n\n<li><strong>Unlisted Equity Funds: <\/strong>These equity funds are directed towards the purchase of stocks or shares that are not listed on any recognised stock market. Gains from these funds are considered short-term capital gains in mutual funds.\u00a0<\/li><\/ul><h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Short-Term_Capital_Gains_Tax_on_Property\"><\/span><strong>Short-Term Capital Gains Tax on Property<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2><p>Before dividing into the specifics of the budget changes, it is essential to understand what constitutes short-term capital gains on property:<\/p><ul class=\"wp-block-list\"><li>Short-term capital gains refer to the profit you earn from selling a property within a short holding period. Currently, it is now less than 24 months as per the latest amendments in the Union Budget 2024.<\/li>\n\n<li>These gains are calculated by subtracting the purchase price and any associated costs, such as brokerage and improvement expenses, from the property&#8217;s sale price.\u00a0<\/li><\/ul><h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Exemption_on_Short-term_Capital_Gain\"><\/span><strong>Exemption on Short-term Capital Gain<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2><ul class=\"wp-block-list\"><li>STCG exemptions are provided under <strong>Section 54B and Section 54D of the Income Tax Act,<\/strong><\/li>\n\n<li><strong>Section 54B applies<\/strong> to gains from the sale of agricultural land used for agricultural purposes, provided the proceeds are reinvested in another agricultural land.<\/li>\n\n<li>Similarly, Section 54D applies to gains from the <strong>sale of industrial land or buildings<\/strong> used for industrial purposes, allowing reinvestment in another industrial property to avail of tax exemptions.<\/li>\n\n<li>These provisions are designed to encourage reinvestment in specific asset categories, thereby minimising the tax impact on capital gains.\u00a0<\/li><\/ul><p><em>Download the <\/em><a href=\"http:\/\/apps.apple.com\/in\/app\/univest-stocks-investment\/id6443753518\" rel=\"nofollow noopener\" target=\"_blank\"><em>Univest iOS App<\/em><\/a><em> or the <\/em><a href=\"http:\/\/play.google.com\/store\/apps\/details?id=com.univest.capp&amp;hl=en_IN\" rel=\"nofollow noopener\" target=\"_blank\"><em>Univest Android App<\/em><\/a><em> to get daily stock recommendations and insightful research pieces!<\/em><\/p><h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Short-term_capital_Gain_rate_on_the_Mutual_Fund\"><\/span><strong>Short-term capital Gain rate on the Mutual Fund<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2><p>Below are the rates for different types of mutual funds:<\/p><ul class=\"wp-block-list\"><li><strong>Equity-oriented hybrid funds: <\/strong>As the maximum allocation to equity is 65%, they are taxed under Section 111A at 15% on short-term capital gains in Mutual Funds.<\/li>\n\n<li><strong>Debt-oriented balanced funds: <\/strong>These funds comprise mainly debt instruments; therefore, they do not attract Section 111A for taxation purposes. Short-term capital gain on Mutual Funds of this nature is added to an individual\u2019s income.\u00a0\u00a0<\/li>\n\n<li><strong>Balanced funds: <\/strong>Balanced funds comprise more than 65% of equity shares, stocks, and equity-oriented schemes. Therefore, these funds are subject to a 15% tax under Section 111A.<\/li>\n\n<li><strong>Unlisted equity funds: <\/strong>STCG on Mutual funds from this source is not compliant with Section 111A. An individual needs to include the gain amount from unlisted equity funds in his\/her income to pay tax on it at the applicable tax rate.<\/li><\/ul><h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"The_following_table_represents_the_applicable_tax_rate_of_short-term_capital_gain_on_Mutual_Funds\"><\/span><strong>The following table represents the applicable tax rate of short-term capital gain on Mutual Funds.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2><figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Particulars<\/strong><\/td><td><strong>Tax Rate<\/strong><\/td><\/tr><tr><td><strong>Equity funds<\/strong><\/td><td>15% u\/s 111A<\/td><\/tr><tr><td><strong>Debt funds<\/strong><\/td><td>As per the individual\u2019s slab rate (5%-30%)<\/td><\/tr><tr><td><strong>Equity-oriented hybrid funds<\/strong><\/td><td>15% u\/s 111A<\/td><\/tr><tr><td><strong>Debt-oriented balanced funds<\/strong><\/td><td>As per the individual\u2019s slab rate (5%-30%)<\/td><\/tr><tr><td><strong>Balanced funds<\/strong><\/td><td>15% u\/s 111A<\/td><\/tr><tr><td><strong>Unlisted equity funds<\/strong><\/td><td>As per the individual\u2019s slab rate (5%-30%).<\/td><\/tr><\/tbody><\/table><\/figure><h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Short-term_Capital_Gains_on_Gold_ETF\"><\/span><strong>Short-term Capital Gains on Gold ETF<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2><p>Taxes on gold ETFs are similar to those on buying or selling physical gold. If you trade these funds and make a profit, you will be required to pay capital gains tax, regardless of whether your investment is short-term or long-term. For gold ETFs, the long-term capital gains (LTCG) period is 12 months, and these gains are taxed at 12.5% without indexation.<\/p><h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Additionally_your_short-term_capital_gains_STCG_tax_on_specified_financial_assets_has_risen_from_15_to_20\"><\/span><strong>Additionally, your short-term capital gains (STCG) tax on specified financial assets has risen from 15% to 20%.&nbsp;<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2><p><strong>Gold ETFs are subject to capital gains tax, just like other market investments. <\/strong>However, if you are looking for tax-efficient investment options, an ELSS mutual funds offer tax benefits under <strong>Section 80C <\/strong>while providing equity exposure for long-term growth.&nbsp;<\/p><h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Does_Securities_Transaction_Tax_affect_STCG_Rate\"><\/span><strong>Does Securities Transaction Tax affect STCG Rate?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2><p>While the term \u2018securities\u2019 is not defined under the STT Act, the STT Act specifically allows borrowing of the definition of such terms not defined in the STT Act but defined in the Securities Contracts (Regulation) Act and includes the following:<\/p><ul class=\"wp-block-list\"><li>Shares, scrips, stocks, bonds, debentures, debenture stock or other marketable securities of a similar nature or of any incorporated company or other body corporate.<\/li>\n\n<li>Derivatives<\/li>\n\n<li>Units or any other instrument issued by any collective investment scheme to the investors in such schemes.<\/li>\n\n<li>Government securities of equity nature.<\/li>\n\n<li>Equity-oriented units of mutual funds.<\/li>\n\n<li>Rights or interest in securities.<\/li>\n\n<li>Securitised debt instruments.<\/li><\/ul><p>While STT is not the same as capital gains tax, it plays a significant role in how capital gains are taxed. STT applies to both short-term and long-term capital gains, but the rates differ. For short-term capital gains (STCG), if securities are sold within 12 months, the profits are taxed at 15% plus STT. For long-term capital gains (LTCG), the tax rate is 10% if the gains exceed \u20b91 lakh per year.<\/p><h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span><strong>Conclusion&nbsp;<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2><p>In conclusion, short-term capital gains tax (STCG) is an essential tax consideration for investors when making financial decisions. Understanding the holding period of assets and the applicable tax rates can help investors optimise their tax liabilities and plan their investments more efficiently. Additionally, exploring the exemptions available on short-term capital gains can further enhance the tax efficiency for your investment portfolio. As with any tax-related matters, it is advisable to seek professional advice and stay updated with the latest tax regulations to make the most of your investments and achieve your financial goals effectively.&nbsp;<\/p><p><strong>FAQs<\/strong><\/p><h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_the_Short-term_capital_gains_tax\"><\/span><strong>What is the Short-term capital gains tax?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3><ol class=\"wp-block-list\"><\/ol><p>Ans.&nbsp; Short-Term Capital Gains (STCG) refers to the profit earned from selling capital assets held for a period less than 24 months (or 12 months for listed equity shares and equity-oriented mutual funds). These assets include shares, gold, debt mutual funds, and other movable properties.&nbsp;<\/p><h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_to_avoid_short-term_capital_gains_tax\"><\/span><strong>How to avoid short-term capital gains tax?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3><ol start=\"2\" class=\"wp-block-list\"><\/ol><p>Ans. Investing for over a year qualifies you for the lower long-term capital gains tax rate, helping you avoid the higher short-term capital gains tax. Alternatively, balancing gains with losses from other investments in the same tax year can also mitigate your tax liability.<\/p><h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Are_capital_gains_from_a_debt_mutual_fund_classified_into_long-term_and_short-term\"><\/span><strong>Are capital gains from a debt mutual fund classified into long-term and short-term?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3><ol start=\"3\" class=\"wp-block-list\"><\/ol><p>Ans. No, capital gains from debt mutual fund purchased on or after 1st April, 2023, will be classified as short-term capital irrespective of the holding period. However, capital gains from debt mutual funds purchased before 1st April, 2023, will be classified as short-term or long-term depending on their holding period.<\/p><h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_are_short-term_capital_gain_assets\"><\/span><strong>What are short-term capital gain assets?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3><ol start=\"4\" class=\"wp-block-list\"><\/ol><p>Ans. Capital Assets are classified as short-term or long-term based on holding period. Equity-oriented funds, Units of business trust, and Zero-coupon bonds have rates of up to 12 Months and, STCG, More than 12 Months = LTCG.<\/p><h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_the_short-term_capital_gain_on_mutual_funds\"><\/span><strong>What is the short-term capital gain on mutual funds?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3><p>Ans. Taxation on short-term capital gain is required to be paid from two ends-investor\u2019s end and the fund house\u2019s end. 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Sector<\/a><\/td><td><\/td><\/tr><\/tbody><\/table><\/figure><h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Univest_Screeners\"><\/span><strong>Univest Screeners<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2><figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Exclusive<\/strong><\/td><td><strong>Indices<\/strong><\/td><td><strong>Breakouts<\/strong><\/td><\/tr><tr><td><a href=\"https:\/\/univest.in\/screeners\/short-term-verdict-buy\">Buy in the Short Term<\/a><\/td><td><a href=\"https:\/\/univest.in\/screeners\/nifty-smlcap-100\">Nifty Small Cap 100<\/a><\/td><td><a href=\"https:\/\/univest.in\/screeners\/daily-fresh-breakouts\">Daily Fresh Breakouts<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/univest.in\/screeners\/long-term-verdict-buy\">Buy in the Long Term<\/a><\/td><td><a href=\"https:\/\/univest.in\/screeners\/nifty-midcap\">Nifty Midcap<\/a><\/td><td><a href=\"https:\/\/univest.in\/screeners\/weekly-breakouts\">Weekly Breakouts<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/univest.in\/screeners\/fii-holding\">FII Holdings Change<\/a><\/td><td><a href=\"https:\/\/univest.in\/screeners\/nifty-bank\">Nifty Bank<\/a><\/td><td><a href=\"https:\/\/univest.in\/screeners\/oversold-stocks\">Oversold Stocks<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/univest.in\/screeners\/golden-crossover\">Golden Crossover<\/a><\/td><td><a href=\"https:\/\/univest.in\/screeners\/sensex\">Sensex<\/a><\/td><td><a href=\"https:\/\/univest.in\/screeners\/nearing-breakout\">Nearing Breakout<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/univest.in\/screeners\/upcoming-dividents\">Upcoming Dividends<\/a><\/td><td><a href=\"https:\/\/univest.in\/screeners\/nifty-fin-service\">Nifty Fin Service<\/a><\/td><td><\/td><\/tr><tr><td><a href=\"https:\/\/univest.in\/screeners\/dii-holding\">DII Holdings Change<\/a><\/td><td><a href=\"https:\/\/univest.in\/screeners\/bankex\">Bankex<\/a><\/td><td><\/td><\/tr><tr><td><a href=\"https:\/\/univest.in\/screeners\/highest-dividend-paying-stocks\">High Dividend Stocks<\/a><\/td><td><a href=\"https:\/\/univest.in\/screeners\/nifty-midcap-100\">Nifty Mid Cap 100<\/a><\/td><td><\/td><\/tr><tr><td><a href=\"https:\/\/univest.in\/screeners\/top-results-to-watch\">Earnings Announced<\/a><\/td><td><a href=\"https:\/\/univest.in\/screeners\/nifty50\">Nifty 50<\/a><\/td><td><\/td><\/tr><tr><td><a href=\"https:\/\/univest.in\/screeners\/fundamentally-strong-stocks\">Fundamentally Strong&nbsp;<\/a><\/td><td><\/td><td><\/td><\/tr><tr><td><a href=\"https:\/\/univest.in\/screeners\/top-gainers\">Top Gainers<\/a><\/td><td><\/td><td><\/td><\/tr><tr><td><a href=\"https:\/\/univest.in\/screeners\/top-losers\">Top Losers<\/a><\/td><td><\/td><td><\/td><\/tr><tr><td><a href=\"https:\/\/univest.in\/screeners\/low-debt-mid-cap\">Low Debt Mid Caps<\/a><\/td><td><\/td><td><\/td><\/tr><tr><td><a href=\"https:\/\/univest.in\/screeners\/cash-rich-small-cap\">Cash-Rich Small Caps<\/a><\/td><td><\/td><td><\/td><\/tr><tr><td><a href=\"https:\/\/univest.in\/screeners\/volume-shockers\">Volume Shockers<\/a><\/td><td><\/td><td><\/td><\/tr><tr><td><a href=\"https:\/\/univest.in\/screeners\/52-week-high\">52-Week High&nbsp;<\/a><\/td><td><\/td><td><\/td><\/tr><tr><td><a href=\"https:\/\/univest.in\/screeners\/52-week-low\">52-Week Low<\/a><\/td><td><\/td><td><\/td><\/tr><\/tbody><\/table><\/figure>","protected":false},"excerpt":{"rendered":"<p>Click Here &#8211; Get Free Investment Predictions Short-term capital gains (STCG) arise when assets are transferred within the specified holding period: 12 months for listed equity shares and units of equity-oriented mutual funds, and 24 months for other assets. 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