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Section 111A — Short-Term Capital Gains on Listed Equity

Section 111A of the Income Tax Act, 1961: STCG on listed equity shares and equity-oriented MF units (STT paid) taxed at 20% (amended from 15% by Finance Act 2024, effective 23 July 2024).

Section 112A — Long-Term Capital Gains on Listed Equity

Section 112A of the Income Tax Act, 1961: LTCG on listed equity exceeding ₹1,25,000 per annum taxed at 12.5% without indexation (amended from 10%/₹1,00,000 by Finance Act 2024, effective 23 July 2024).

Section 112 — LTCG on Other Assets

Section 112 of the Income Tax Act, 1961: LTCG on other assets — immovable property, unlisted shares, debt instruments — taxed at 12.5% without indexation (Finance Act 2024). Exception: immovable property purchased before 23 July 2024 may optionally use old rates (20% with CII indexation) if that results in lower tax.

Cost Inflation Index (CII)

Cost Inflation Index (CII): Notified annually by CBDT under Section 48 of the Income Tax Act. FY 2024-25 CII = 363 (CBDT Notification No. 44/2024).

Debt Mutual Funds — Finance Act 2023

Finance Act 2023: Removed indexation benefit for debt mutual fund investments made on or after 1 April 2023 — now taxed as per income tax slab for all holding periods.