{"id":13148,"date":"2020-07-21T12:33:59","date_gmt":"2020-07-21T12:33:59","guid":{"rendered":"https:\/\/www.cagmc.com\/?p=13148"},"modified":"2024-06-04T09:44:24","modified_gmt":"2024-06-04T04:14:24","slug":"taxation-on-sale-of-securities","status":"publish","type":"post","link":"https:\/\/www.cagmc.com\/blog\/taxation-on-sale-of-securities\/","title":{"rendered":"Taxation on sale of securities"},"content":{"rendered":"<table style=\"border: 1px solid #ddd; text-align: left; margin-top: 1px; margin-bottom: 10px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>Content<\/strong><\/p>\n<p><a href=\"#whether\">Whether the gain or loss of securities is treated as \u2018Income from Business\u2019 or \u2018Income from Capital Gains<\/a><\/p>\n<p><a href=\"#points\">Points that can be considered while deciding whether share or securities are treated as capital assets or stock in trade:<\/a><\/p>\n<p><a href=\"#treatment\">Treatment under head \u2018Income from Business and profession\u2019<\/a><\/p>\n<p><a href=\"#what\">What is speculative business income?<\/a><\/p>\n<p><a href=\"#deducation\">Deduction of expenses under head \u2018Income from Business and profession\u2019<\/a><\/p>\n<p><a href=\"#under\">Treatment under head \u2018Income from Capital Gains\u2019<\/a><\/p>\n<p><a href=\"#expenses\">Deduction of expenses under head \u2018Capital Gain\u2019<\/a><\/p>\n<p><a id=\"whether\" href=\"#types\">Types of Capital gain in case of securities<\/a><\/p>\n<p><a href=\"#short\">Rate of Tax on Short term capital gain<\/a><\/p>\n<p><a href=\"#long\">Rate of Tax on Long term capital gain<\/a><\/p>\n<p><a href=\"#cbdt\">Clarification from CBDT<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">As we all know that all income is charged in their respective heads like salary income is charged under salary head, rental income is charged under the head of house property, etc. So now question arises about income from sale or purchase of securities. Many stakeholders are unsure that whether the gain or loss of securities is treated as \u2018Income from Business\u2019 or \u2018Income from Capital Gains\u2019.<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone wp-image-15020 size-full\" src=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/07\/Taxation-on-sale-of-securities-1.png\" alt=\"Taxation on sale of securities\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/07\/Taxation-on-sale-of-securities-1.png 1200w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/07\/Taxation-on-sale-of-securities-1-300x158.png 300w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/07\/Taxation-on-sale-of-securities-1-1024x538.png 1024w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/07\/Taxation-on-sale-of-securities-1-768x403.png 768w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/07\/Taxation-on-sale-of-securities-1-615x323.png 615w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/07\/Taxation-on-sale-of-securities-1-400x210.png 400w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/07\/Taxation-on-sale-of-securities-1-292x153.png 292w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<h3 id=\"points\" style=\"font-size: 20px !important; color: #1e82b6;\"><strong>Whether the gain or loss of securities is treated as \u2018Income from Business\u2019 or \u2018Income from Capital Gains<\/strong><\/h3>\n<p style=\"text-align: justify;\">Some investors treat the gain or loss arising from sale of securities as business income while some treats gain or loss arising from sale of securities as <a href=\"https:\/\/www.cagmc.com\/taxation-of-capital-gain\/#:~:text=Section%20112(1)%20provides%20that,after%20indexation%20u%2Fs%2048\">capital gain<\/a>.<\/p>\n<h3 id=\"treatment\" style=\"font-size: 20px !important; color: #1e82b6;\"><strong>Points that can be considered while deciding whether share or securities are treated as capital assets or stock in trade:<\/strong><\/h3>\n<ul>\n<li>The existence of power to purchase and sell the shares in MOA is not decisive factor that it is stock in trade.<\/li>\n<li>Quantum of purchase and sell of securities.<\/li>\n<li>Ratio between purchase and sell of securities.<\/li>\n<li>Holding period.<\/li>\n<li>Treatment of securities which assessee has given in his books of account.<\/li>\n<li>Intension of assessee whether to resale at profit, or to earn long term appreciation and dividend income.<\/li>\n<li>Method of valuation.<\/li>\n<\/ul>\n<h3 style=\"font-size: 20px !important; color: #1e82b6;\"><strong>Treatment under head \u2018Income from Business and profession\u2019<\/strong><\/h3>\n<p id=\"what\" style=\"text-align: justify;\">In case a person is indulged in significant trading of securities then gain or loss arising from securities should be treated as Income from Business. In simple words we can say that if sale and purchase of security is business for the person then it will be taxable under head \u2018income from business and profession\u2019 and the security will be treated as stock in trade. If the sale of securities is treated as <a href=\"https:\/\/www.investopedia.com\/terms\/b\/businessincome.asp#:~:text=Business%20income%20is%20a%20type,result%20of%20an%20entity's%20operations.\" target=\"_blank\" rel=\"noopener\">Business income<\/a>, then the taxpayer is allowed to reduce expenses incurred while earning such income.<\/p>\n<p id=\"deducation\" style=\"text-align: justify;\">Income from sale of Securities that will be taxable under income from business and profession is speculative business income<\/p>\n<h3 style=\"font-size: 20px !important; color: #1e82b6;\"><strong>What is speculative business income?<\/strong><\/h3>\n<p style=\"text-align: justify;\">Income from speculative business means income generated from trading of commodities including stock and shares and settled by other than actual delivery.<\/p>\n<h3 style=\"font-size: 20px !important; color: #1e82b6;\"><strong>Deduction of expenses under head \u2018Income from business and profession\u2019<\/strong><\/h3>\n<p>The expenses that can be claimed if sale of security is treated as business income are:<\/p>\n<ul>\n<li id=\"under\" style=\"text-align: justify;\"><strong>Deduction of Security transaction tax paid under section 36(1)(xv): <\/strong>STT is a tax paid on trading in securities like equity shares, equity mutual funds, ETFs, equity futures, equity options, etc. This expense can be claimed if sale of security is treated as business income.<\/li>\n<li style=\"text-align: justify;\"><strong>Stamp duty: <\/strong>Stamp duty is an expense on the transfer of securities. This expense can be claimed if sale of security is treated as business income.<\/li>\n<\/ul>\n<h3 id=\"expenses\" style=\"font-size: 20px !important; color: #1e82b6;\"><strong>Treatment under head \u2018Income from Capital Gains\u2019<\/strong><\/h3>\n<p style=\"text-align: justify;\">Income generated from sale of securities will be taxable under head capital Gain if taxpayer do not trade under the securities and hold the securities as capital asset. If you treat the sale of securities as capital gains, then expenses incurred on transferring the securities shall reduce.<\/p>\n<p>However, no deduction of STT shall be allowed in case taxpayer treated the securities as capital asset.<\/p>\n<h3 id=\"types\" style=\"font-size: 20px !important; color: #1e82b6;\"><strong>Deduction of expenses under head \u2018Capital Gain\u2019<\/strong><\/h3>\n<p>The expenses that can be claimed if sale of security is treated as capital gain income are:<\/p>\n<ul>\n<li style=\"text-align: justify;\"><strong>Brokerage expenses: <\/strong>Brokerage is an expense that arises on transfer of securities. This expense can be claimed as a valid expense if sale of security is treated as capital gain income.<\/li>\n<\/ul>\n<h3 id=\"benefits\" style=\"font-size: 20px !important; color: #1e82b6;\"><strong>Types of Capital gain in case of securities<\/strong><\/h3>\n<p>Under head income from capital gain, capital gain will be of two type:<\/p>\n<table style=\"border: 1px solid #ddd; text-align: left; margin-top: 1px; margin-bottom: 10px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>Capital Gain <\/strong><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>Period of holding<\/strong><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>Type of securities<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\" rowspan=\"3\">Short term capital gain<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Less than and equals to 12 months<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">\n<ul>\n<li>Securities listed in recognised stock exchange<\/li>\n<li>Unit of equity oriented fund\/unit of UTI<\/li>\n<li>Zero coupon bond<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Less than and equals to 24 months<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">\n<ul>\n<li>Unlisted shares<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Less than and equals to 36 months<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">\n<ul>\n<li>Unit of debt oriented fund<\/li>\n<li>Unlisted Securities other than shares<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\" rowspan=\"3\">Long term capital gain<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">More than 12 months<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">\n<ul>\n<li>Securities listed in recognised stock exchange<\/li>\n<li>Unit of equity oriented fund\/unit of UTI<\/li>\n<li>Zero coupon bond<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">More than 24 months<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">\n<ul id=\"short\">\n<li>Unlisted shares<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">More than 36 months<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">\n<ul>\n<li>Unit of debt oriented fund<\/li>\n<li>Unlisted Securities other than shares<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"benefits\" style=\"font-size: 20px !important; color: #1e82b6;\"><strong>Rate of Tax on Short term capital gain<\/strong><\/h3>\n<table style=\"border: 1px solid #ddd; text-align: left; margin-top: 1px; margin-bottom: 10px;\" width=\"100%\">\n<tbody>\n<tr>\n<td id=\"long\" style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>Section<\/strong><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>Sale of security<\/strong><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>Rate of tax<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>111A<\/strong><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Listed equity shares<\/p>\n<p>Unit of equity oriented fund<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">15% (If STT paid on sale)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em>Note: If STT is not paid on transfer of such securities than gain will be taxable at the normal tax rate.<\/em><\/p>\n<h3 id=\"benefits\" style=\"font-size: 20px !important; color: #1e82b6;\"><strong>Rate of Tax on Long term capital gain<\/strong><\/h3>\n<table style=\"border: 1px solid #ddd; text-align: left; margin-top: 1px; margin-bottom: 10px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>Section<\/strong><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>Sale of security<\/strong><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>Rate of tax<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>112A<\/strong><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">If income exceeds 100,000 from transfer of:<\/p>\n<p>Listed equity share<\/p>\n<p>Unit of equity oriented fund<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">10% (if STT paid on sale)<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\" rowspan=\"3\"><strong>112<\/strong><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\" rowspan=\"2\">Unlisted securities and shares of closely held company<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>Non-corporate, non-resident\/ foreign company<\/strong>&#8211; 10% without indexation benefit.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>Other Assessee<\/strong>&#8211; 20% with Indexation benefit<\/td>\n<\/tr>\n<tr>\n<td id=\"cbdt\" style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Listed securities (other than unit) or a zero coupon bond<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">10% without indexation benefit<\/p>\n<p>20% with indexation benefit<\/p>\n<p>Whichever more beneficial to taxpayer<\/p>\n<p><strong>\u00a0<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"benefits\" style=\"font-size: 20px !important; color: #1e82b6;\"><strong>Clarification from CBDT<\/strong><\/h3>\n<p style=\"text-align: justify;\">In case of listed shares, taxpayers have now been offered a choice how they want to treat such income but once they choose, they must have to follow the same method in subsequent years.<\/p>\n<p>CBDT has issued the following instructions (CBDT circular no 6\/2016 dated 29<sup>th<\/sup> February 2016)-<\/p>\n<ul>\n<li style=\"text-align: justify;\">If the taxpayer chooses the security as stock \u2013 in- trade, then the income shall be treated as business income irrespective of holding of listed securities. The AO shall accept this stand chosen by the taxpayer.<\/li>\n<li style=\"text-align: justify;\">If the taxpayer chooses to treat the income as capital gains, the AO shall not put it to dispute and this is applicable for listed securities hold for a period of more than 12 months.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Content Whether the gain or loss of securities is treated as \u2018Income from Business\u2019 or \u2018Income from Capital Gains Points [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":15020,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[69],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Taxation on sale of securities - Goyal Mangal &amp; 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