Short Term Capital Gain Rate on Transfer of Equity Shares (Listed) or Units of Equity Oriented Mutual Fund

Tax on STCG

2009-10

2010-11

2011-12

2012-13

2013-14

Tax rate

15%

15%

15%

15%

15%

Surcharge on Ind/HUF/AOP/BOI (if net Income exceeds Rs. 10Lac)

10%

Surcharge on Firm/LLP(if net income exceeds Rs. 1Crore)

10%

Surcharge on Domestic Company (if net income exceeds Rs. 1 Cr.)

10%

10%

7.5%

5%

5%

Edu. Cess & SHE Cess

3%

3%

3%

3%

3%

Note: Above rates are only applicable when securities transaction tax is paid at the time of transfer of such equity shares which means that transaction is done through recognised stock exchange in India.

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