Taxation rules for selling unlisted pre-IPO equity shares under Income Tax Act Section 112 & Budget 2024/2025 reforms.
Holding Period: More than 24 Months (2 Years)
Tax Rate: 12.5% (without indexation benefits) under current Income Tax provisions.
Holding Period: 24 Months or Less
Tax Rate: Taxed as per your applicable Income Tax Slab Rate (e.g. 5%, 20%, or 30%).