Financial year 2026 mein agar aap trading ya investment karte hain, toh aapko **12.5%** LTCG tax aur **₹1.25 Lakh** ki exemption limit ke baare mein knowledge hona bahut zaroori hai.
LTCG aur Exemption ka game
Indian investors ke liye 2026 mein tax structure ko samajhna wealth preserve karne ka sabse bada step hai. Listed equities aur equity mutual funds par 12.5% ka LTCG tax lagta hai, agar aapne assets ko 12 mahine se zyada hold kiya hai. Khushi ki baat ye hai ki aapko har saal ₹1.25 Lakh tak ka gain tax-free milta hai. Yaad rakhein, ye limit saare equity investments ka total hai.
Tax-Gain Harvesting se bachein tax
Ek smart trick hai 'tax-gain harvesting'. Kyunki ₹1.25 Lakh tak ka profit tax-free hai, toh bohot se traders saal ke end mein apne shares bech kar turant wapas khareed lete hain. Isse aapka cost basis badh jata hai, jo future mein tax ka load kam karta hai. Bas itna dhyaan rakhein ki brokerage aur stamp duty ka kharcha tax savings se zyada na ho jaye.
SIPs aur FIFO ka logic
SIP investors ko FIFO (First-In, First-Out) method par dhyaan dena chahiye. Jab aap units bechte hain, toh jo sabse purani units hain, wahi pehle sell maani jaati hain. Isliye, agar aap partial redemption kar rahe hain, toh check karein ki kaunsi units 12 mahine se purani hain taaki aap sahi tax rate calculate kar sakein.
Loss ko offset kaise karein?
Portfolio loss ko handle karna ek art hai. Short-term losses se aap short-term aur long-term dono gains ko offset kar sakte hain. Lekin, long-term losses sirf long-term gains ko hi offset kar sakte hain. Sabse zaroori baat: agar aapko losses ko 8 saal tak carry forward karna hai, toh deadline se pehle ITR file karna compulsory hai. Agar date miss hui, toh ye benefit hamesha ke liye chala jayega.
Badi assets par relief (Section 54)
Agar aap property bech rahe hain, toh Section 54 ke tehat ghar reinvest karke exemption mil sakta hai (₹10 Crore cap). Wahi, Section 54F gold ya shares ke liye hai, aur Section 54EC ke zariye aap ₹50 Lakh tak REC ya PFC bonds mein invest karke tax bacha sakte hain. Dates aur timeframes ka pura record rakhein, warna compliance mein dikkat aa sakti hai.