Taxation of Listed Bonds:

 

Listed Securities (like debentures, bonds, govt securities etc.) shall be treated as short term capital asset if held for a period of 12 months or less and long term if held for a period of 12 months or more

 

LTCG shall be taxed at 10% without indexation since STT is paid upon sale of listed securities

In case of STCG tax shall be applicable at slab rate of 25.168%

 

To Summarize below flow chart shows the taxability:

Holding period	Less than or equal 12 months	More than 12 more
Type of Capital gain	Short term	Long term
Tax Rate	Slab rate	10% without indexation

Less than or equal 36 months	More than 36 more
Short term	Long term
Slab rate	20% without indexation