Long-Term Capital Gains (LTCG) represent profits from selling a capital asset held for a specified long-term period, which varies by asset type under Indian tax laws. For listed equity shares and equity-oriented mutual funds, the holding period exceeds 12 months. LTCG on listed equities, equity mutual funds, and business trust units exceeding Rs 1.25 lakh is taxed at a flat 12.5%
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What is DP name in a Demat account?