How your investment taxed?

A.     At the time of sale of investment.

Nature of Asset	Holding period  to become Long Term	Indexation available	Short Term Capital Gain Rate *	Long Term Capital Gain Rate*
Listed Equity preference shares	12 Months	No	15%	10%
Equity Arbitrage Fund / Equity ETF	12 Months	No	15%	10%
Equity oriented Mutual Fund (Equity more than 65%)	12 Months	No	15%	10%
Debt Fund (Non Equity less than 35%) purchase after 1-4-2023	NA	NA	Slab Rate	NA
Debt Fund (Non Equity less than 35%) purchase before 1-4-2023	36 Months	Yes	Slab Rate	20%
Mixed Fund (Non Equity greater than 35% but less than 65%)	36 Months	Yes	Slab Rate	20%
Market Linked Debentures (MLD)	NA	NA	Slab Rate	NA
NCD or listed Bond	12 Months	No	Slab Rate	10%
Non Listed Bond	36 Months	Yes	Slab Rate	20%
Tax Free Bond	36 Months	No	Slab Rate	10%
Fixed Maturity Plan (FMP)/Debt ETF  purchase after 1-4-2023.	NA	NA	Slab Rate	NA
Fixed Maturity Plan (FMP)/Debt ETF  purchase before 1-4-2023.	36 Months	Yes	Slab Rate	20%
Zero Coupon Bonds	12 Months	Yes	Slab Rate	20% with indexation or 10% without indexation
Immovable Property: Land, Building and House property, Unlisted shares of a company	24 Months	Yes	Slab Rate	20%
REITs (Listed)	12 Months	No	15%	10%

B.    Regular Income from Investment 

Nature of Income	Head	Tax Rate*
Dividend Income	IOS	Slab Rate
Interest Income	IOS	Slab Rate
Tax Free Bond Interest Income	IOS	Exempt

C.    Income from REITs

Nature of Income	Resident	Non Resident	SPV opted for New Regime	SPV opted for Old Regime
Dividend			Slab Rate	Exempt
Interest	Slab Rate	5%
Rent	Slab Rate	Slab Rate
Any other Income	Exempt	Exempt
Amortization of Debt/ repayment of Loan (FY 2023-24 onwards)	Slab Rate	Slab Rate

*  Plus applicable surcharge & cess.