Income Tax on Long-term Capital Gains
Residential Individual or HUF 20%
Domestic Companies 20%
Non-residential (other than Cos. & Foreign Cos.) 20%
NRIs (for gains u/s. 115E) 10%
Any other case 20%
Notes:

1. If tax payable in case of Long Term Capital assets, being listed securities/units, exceeds 10% of Capital Gain     before indexation, then such excess may be ignored. 

2. Surcharge of prescribed rates to be added.

 

 

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