Historical Evolution of Capital Gains in India

Author(s)	Srinath N G
Country	India
Abstract	Capital gains taxation is an important aspect of financial planning in India. Understanding the applicable tax rates, exemptions, and evaluation methods is crucial for maximizing returns and minimizing tax liability. Consulting with a tax advisor can provide valuable guidance in navigating the complexities of capital gains taxation. It is important to note that each exemption has its own set of eligibility conditions, such as holding period, investment period, and type of property. This research is an attempt to evaluate the history and evolution of capital gains and taxation on capital gains in India and to analyse the capital gain evaluation on Stocks, Future & Options and also on other asset classes and overview the Capital Gain exemptions in India
Keywords	History and Evolution of Capital Gains, Taxation on Stock, Future and Options, Taxation on Mutual Funds and Securities, LTCG & STCG Exemptions
Published In	Volume 5, Issue 6, November-December 2023
Published On	2023-11-22
Cite This	Historical Evolution of Capital Gains in India - Srinath N G - IJFMR Volume 5, Issue 6, November-December 2023. DOI 10.36948/ijfmr.2023.v05i06.9278
DOI	https://doi.org/10.36948/ijfmr.2023.v05i06.9278
Short DOI	https://doi.org/gs63xc

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