Capital Gain Tax
Holding Period for Short-Term Capital Gains in the New Income Tax Code 2025
The holding period for short-term capital gains depends on the type of capital asset being transferred. According to the New Income Tax Code 2025, the following rules apply:
Listed Equity Shares & Equity-Oriented Mutual Funds:
>Short-term capital gains apply if the holding period is less than 12 months<
Debt-Oriented Mutual Funds, Bonds, and Debentures (except Government Securities):
>Short-term capital gains apply if the holding period is less than 36 months<
Unlisted Shares & Immovable Property (Land & Building):
>Short-term capital gains apply if the holding period is less than 24 months<
Other Capital Assets (e.g., Gold, Jewelry, etc.):
>Short-term capital gains apply if the holding period is less than 36 months<
