| Issued by Government | | | |
|---|
| T Bills | No | Taxable | STCG since tenor is usually 12 months and under |
|---|
| G-sec | No | Taxable | STCG if held for < 12 months; LTCG at 10% with no indexation |
|---|
| SDL | No | Taxable | STCG if held for < 12 months; LTCG at 10% with no indexation |
|---|
| SGB | No | Taxable | STCG if held for < 12 months; LTCG at 20% with indexation; No capital gains tax on redemption at maturity |
|---|
| Corporate Bonds | | | |
|---|
| Listed | Yes | Taxable | STCG if held for < 12 months; LTCG at 10% with no indexation |
|---|
| Unlisted | Yes | Taxable | STCG if held for < 36 months; LTCG at 20% with no indexation |
|---|
| Tax-free bonds | No | Not taxable | STCG if held for < 12 months; LTCG at 10% with no indexation |
|---|
| Non-transferable bonds | | | |
|---|
| 54EC | No | Taxable | Not applicable |
|---|
| RBI Floating Rate Savings Bond | Yes | Taxable | Not applicable |
|---|
