Capital Gains Tax 202454. A 20% rate with the indexation benefit, or a 12.5% rate without indexation. Investment of capital gain in 54ec bonds (up to rs.
Finance act 2023 redefines capital gains introduces amendments in sec 54, 54f, and 45(5a), caps exemptions, and modifies mld taxation. In case of long term capital gains a uniform rate of 12.5% is proposed in.