Long-Term Capital Gains (LTCG)
Long-Term Capital Gains (LTCG) is the profit earned on the sale of a capital asset (like equity shares, mutual funds, real estate, or gold) that has been held for longer than a specified holding period defined by the Income Tax Department of India.
Key Holding Period Guidelines (India)
- Listed Equity & Equity Mutual Funds: Held for more than 12 months.
- Unlisted Shares & Real Estate: Held for more than 24 months.
- Debt Mutual Funds: Held for more than 36 months.
Taxation Rate
Under the latest Indian tax regime rules, equity LTCG above ₹1.25 Lakh per financial year is taxed at 12.5% (without indexation benefit).