Everything about Taxation on Sale of Securities with Examples

• December 23, 2020
• CA Chandan Agarwal's Office

Taxation on Sale of Shares or any other Securities

Securities includes Listed Equity Shares, equity oriented units or units of business trust.

Taxation of Securities are depends on the following-

1. Period of Holding of Security 

• 12 Months or less- Tax as per Section 111A
• More than 12 Months- Tax as per Section 112

2. Conditions of Section 112A

• If Satisfied- Tax as per provisions of Section 112A
• If not Satisfied- Tax as per provisions of Section 112

We will discuss every Section in detail with illustrations.

Read more on: https://taxguru.in/income-tax/taxation-sale-securities-examples.html