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regulation · intermediate

LTCG on equity

Long-term capital gains on listed equity arise when shares held beyond the statutory long-term period are sold at a profit.

For listed equity where STT conditions are met, the long-term holding period under the Income-tax Act is commonly twelve months; confirm for the assessment year.

Tax rates, exemptions, and surcharge follow the Income-tax Act and Finance Act updates for that year — this entry does not state a rate table.

This is the long-term side of equity capital gains; short-term treatment is covered under STCG on equity.

Budget changes can reprice both LTCG and STCG buckets, so the applicable year matters.

Part of the Market Pulse Term of the Day series — factual market vocabulary, not investment advice.