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BUDGET Highlights:

BUDGET Highlights:

# LTCG Tax on Equity @ 10% for gains over 1 Lakh p.a.
Gains earned upto 31.1.18 have been grandfathered.
i.e. if investment was done 6 months back at 100 & value as of 31.1.18 was 120, no tax will be levied on gain of 20. But when sold anytime after 1 year since Date of Investment, any gains above 20 will be subject to 10% LTCG tax.
LTCG Period remains at 1 year.
No Indexation benefit.

… This will not have a negative impact on equity investing as post LTCG tax too it will still remain an attractive option vs other asset classes as of now.

# STCG remains at 15% for upto 1 year.

# DIVIDEND on Equity Shares & Equity MFs to be taxed at 10%.

# No change in existing STT regime.

# No change in Income tax slabs for individuals.

# Education Cess raised from 3% to 4%.
Peak income tax rate for individuals now at 35.88% from 35.55%.

# Senior Citizens:
Interest income from Bank FDs / Postal Schemes exemption raised from 10,000 to 50,000 p.a.

# Corporate tax reduced to 25% for cos whose turnover is upto 250 Cr.

# Fiscal Deficit:
FY17-18: 3.5%
FY18-19: 3.3%

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