Section 198

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Omnikit read the details on this page (the law's name, number and official link) from eGazette, Gazette of India on 18 October 2026. They may have changed since; the official site has the current text.

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Used by

Capital Gains Tax Calculator: The 12.5% rate on long-term gains from listed equity above ₹1,25,000 (the old section 112A)
Tax-Loss Harvesting Calculator: The ₹1,25,000 exemption on long-term equity gains

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