How is Realized Profit taxed?

• Capital Gains Tax applies to realized profits from delivery-based trades:
  • Short-Term Capital Gains (STCG): If you sell within 12 months → taxed at 15%
  • Long-Term Capital Gains (LTCG): If held for more than 12 months → taxed at 10% (above ₹1 lakh of gains/year)
• Business Income Tax applies to intraday, F&O, and speculative trades, which are taxed as business income as per your income slab (with audit requirements based on turnover).

Note: Unrealized profits are not taxed since they haven’t been booked yet.