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LTCG on equity — Section 112A

✍️ EaseValue Advisors · Updated 17 Jul 2026 · FY 2025-26
In short

First ₹1.25 lakh of listed-equity LTCG is tax-free each year.

First ₹1.25 lakh of listed-equity LTCG is tax-free each year.

  • Section: 112A
  • Limit / benefit: ₹1.25L / year
  • Who it helps: Investors
  • Available in: Either regime

A detailed, worked guide for this is being prepared — check back shortly.

The law behind it
Section 112A
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General information for FY 2025-26 (AY 2026-27), not advice on your specific case. Limits, rates and conditions change with each Finance Act and depend on your facts — confirm before acting. © EaseValue Advisors LLP.
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