Indian Stock Market Mein Lagne Wale Taxes

1. Capital Gains Tax

a. Short-Term Capital Gains (STCG) Tax

• Applicable: Un assets par jo 12 mahine se kam samay ke liye rakhe gaye hain.

b. Long-Term Capital Gains (LTCG) Tax

• Applicable: Un assets par jo 12 mahine se zyada samay ke liye rakhe gaye hain.

2. Securities Transaction Tax (STT)

• Applicable: Equity shares, derivatives, equity-oriented mutual funds, aur business trusts ke units ke buying aur selling transactions par jo recognized stock exchanges par hoti hain.
• Rate:
  • 0.1% transaction value par delivery-based purchases aur sales of equity shares par.
  • 0.025% transaction value par futures aur options contracts par.
  • 0.001% transaction value par equity-oriented mutual funds ke units ke sale par.

3. Dividend Distribution Tax (DDT)

• Applicable: Companies dwara shareholders ko declare kiye gaye dividends par pay kiya jata hai.
• Rate: DDT ko 2020 Budget mein abolish kar diya gaya tha, ab dividends investors ke hands mein taxable hain. Investors ko dividends par apni income tax slab rate ke according tax dena padta hai.

4. Income Tax on Dividend Income

• Applicable: Stocks aur mutual funds se mile dividends investors ke income ke roop mein taxable hain.
• Rate: Individual’s applicable income tax slab rate ke according taxed hota hai.

5. Tax on Interest Income from Fixed Deposits in Demat Accounts

• Applicable: Fixed deposits jo demat account mein rakhe gaye hain usse mile interest ko other sources of income ke roop mein consider kiya jata hai.
• Rate: Individual’s applicable income tax slab rate ke according taxed hota hai.

6. Goods and Services Tax (GST)

• Applicable: Stock trading se related kuch fees aur charges par, jaise brokerage fees.
• Rate: 18% GST brokerage aur transaction charges par lagti hai.