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Taxation

LTCG (Long Term Capital Gains)

Tax on profits from selling assets held for specified long-term period

Quick Definition

Tax on profits from selling assets held for specified long-term period

Complete Explanation

Long Term Capital Gains (LTCG) tax applies to profits made from selling assets held beyond a specified period.

For SGBs: - Holding > 3 years in secondary market = Long term - LTCG rate: 20% with indexation benefit - BUT: Maturity gains are COMPLETELY TAX-FREE - This is SGB's major advantage

For comparison: - Gold ETF: 12.5% LTCG after 1 year - Physical gold: 20% with indexation after 3 years - Both are taxable, unlike SGB maturity

The tax-free maturity benefit can mean 15-20% higher effective returns compared to other gold investments over 8 years.

Examples

  • 1Sell SGB after 4 years with ₹1 lakh profit = 20% LTCG with indexation
  • 2Hold same SGB till maturity = Zero tax on same ₹1 lakh gain
  • 3Tax saving of ₹20,000 by holding till maturity

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