Capital Gains, F&O, Intraday & Crypto Tax Explained | Episode 2 скачать в хорошем качестве

Capital Gains, F&O, Intraday & Crypto Tax Explained | Episode 2

In Episode 2, CA Preeti Goyal and CA Ashish Goyal break down how capital gains and trading income are taxed in India – in simple, practical language. We cover: Capital gains on property, shares, mutual funds, gold & other assets Indexation, new rules around 23 July 2024, and tax rates Exemptions under Sections 54, 54EC, 54B, 54F Tax on intraday & F&O – speculative vs non-speculative business Crypto / VDA taxation at 30% and TDS If you invest, trade, or plan to sell any asset, this episode will help you understand what tax you actually pay and how to plan better. Time stamps - 00:00 – Trailer 01:12 – Intro 01:35 – Capital Gains Story 02:45 – What Are Capital Gains? 02:59 – Assets Covered Under Capital Gains 03:18 – Capital Gains on Personal Property 03:51 – Capital Gains on Movable Assets 04:14 – Capital Gains on Vehicles 04:25 – Capital Gains on Agricultural Land 04:46 – Criteria for Agricultural Land 05:33 – How to Check if Land Is Agricultural 06:31 – Types of Capital Assets 07:20 – Holding Periods: Equity, Property, Mutual Funds, Gold/Jewellery 09:14 – Tax on Equity: Listed vs Unlisted 10:34 – Capital Gains Tax on Listed Shares 11:41 – Capital Gains Tax on Unlisted Shares 12:08 – Indexation on Listed & Unlisted Shares 13:36 – Capital Gains Tax on Mutual Funds 14:30 – Capital Gains Tax on Immovable Property (Land/Building) 15:15 – Capital Gains on Gold, Bonds & Vehicles 15:27 – Indexation Explained 16:52 – How to Calculate Capital Gains 19:39 – Exemptions Under Section 54 22:36 – Exemptions Under Section 54EC 23:30 – Capital Gains Exemption Example 24:16 – Exemption on Agricultural Land (Section 54B) 25:01 – Exemption for Construction of House 25:27 – Section 54F Explained 27:17 – Capital Gains Tax for NRIs 27:53 – Capital Asset Treatment for FIIs 28:42 – Inherited Property Under Capital Gains 31:00 – Gifted Property: Tax Implications 32:16 – Carry Forward of Losses (LTCG & STCG) 33:43 – How to Set Off Carried-Forward Losses 35:42 – When Loss Carry Forward Is Allowed 36:42 – Intraday Trading: Tax & Loss Carry Forward 39:59 – F&O Trading: Tax Implications 42:35 – Crypto / VDA Taxation 45:57 – Common Mistakes in Capital Gains 48:18 – 3 Important Tips for Capital Gains 49:18 – Closing / Thank You