Capital gain from transfer of stocks and shares of public limited companies listed with stock exchange except listed Govt. securities:
|
Sl. |
Particulars |
Rate |
|
a. |
For resident companies and firms |
10% |
|
b. |
Capital gain tax of non-resident shareholders (refer to section 5.9) |
15% |
|
c. |
For sponsor shareholders and shareholder directors |
5% |
|
d. |
For resident individual holding at least 10% of the total share capital of the company |
5% |
Capital gains tax on sale of stocks and shares of public limited companies listed with stock exchange in respect of resident individual assessee shall be exempt from tax unless such residents fall in categories (c) and (d) of above
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