Tax Reckoner
Tax Reckoner for FY 2022-2023
Tax On Capital Gains
| Resident Individual /HUF # | Non-Resident Individual @ | @ Domestic Company ## | ||
|---|---|---|---|---|
| Equity Oriented Schemes* | ||||
| Short Term Capital Gains Tax (holding period <=12 months) | 15% + Surcharge Applicable + 4% Cess = 17.94% or 17.16% | 15%+Surcharge as applicable + 4% Cess = 17.47% or 16.69% | ||
| Long Term Capital Gains Tax (holding Period>12 months) | 10% without indexation + Surcharge as applicable + 4% Cess =11.96% or 11.44% | 10% without indexation + Surcharge as applicable + 4% Cess = 11.64% or 11.12% | ||
| Non-equity Oriented Scheme | ||||
| Short Term Capital Gains Tax (holding period <=36 months) | 30%^+Surcharge as applicable + 4% Cess = 42.744% or 39% or 35.88% or 34.32% |
30% + Surcharge as applicable + 4% Cess = 34.944% or 33.384% 25%^^^+ Surcharge as applicable + 4% Cess =29.120% or 27.820% 22% & + 10% Surcharge & + 4% Cess =25.17% 15% & + 10% Surcharge |
||
| Listed | Unlisted | |||
| Long Term Capital Gains Tax (holding Period>36 months) | 20% with indexation + Surchargeas applicable + 4% Cess =23.92% or 22.88% | 20% with indexation + Surcharge as applicable + 4% Cess = 23.92% or 22.88% | 10% without indexation & foreign currency fluctuation benefit + Surcharge as applicable + 4% Cess = 11.96% or 11.44% | 20% with indexation + Surcharge as applicable + 4% Cess 23.296% or 22.256% |
Tax Reckoner for FY 2022-2023
Tax on Dividend Distributed
Tax on Dividend Distributed
(Payable by MF Scheme)
| Resident Individual /HUF # | Non-Resident Individual @ | @ Domestic Company ## | |
|---|---|---|---|
| Dividend | |||
| All schemes | 30%^ + Surcharge as applicable + 4% Cess = 42.744% or 39% or 35.88% or 34.32% | 20% + Surcharge as applicable + 4% Cess = 28.496% or 26% or 23.92% or 22.88% |
30% + Surcharge as applicable + 4% Cess =34.944% or 33.384% 25%^^^ + Surcharge as applicable + 4% Cess =29.120% or 27.820% 22% + 10% Surcharge + 4% Cess =25.17% 15% + 10% Surcharge + 4% Cess =17.16% |
| Tax Deducted at Source** | |||
| All schemes | 10% (if dividend income exceeds INR 5,000 in financial year) | 28.496% or 26% or 23.92% or 22.88% | 10% (if dividend income exceeds INR 5,000 in a financial year) |