Explanation
Key capital gains changes effective 23 July 2024: (1) LTCG on listed equity shares and equity mutual funds — rate increased from 10% to 12.5%; ₹1,25,000 exemption threshold (was ₹1,00,000). (2) STCG on listed equity — rate increased from 15% to 20%. (3) LTCG on real estate — holding period reduced to 24 months; indexation benefit removed for new acquisitions (assets acquired before 23 July 2024 may use indexation for pre-2001 base cost computation in certain cases — verify with CA). (4) All other LTCG remains at 20% with indexation. Verify on the income-tax portal before filing.