{"id":28532,"date":"2025-02-02T23:52:37","date_gmt":"2025-02-02T18:22:37","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=28532"},"modified":"2025-02-05T19:52:54","modified_gmt":"2025-02-05T14:22:54","slug":"tax-on-ltcg-for-fiis-raised-to-12-5-budget-2025","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/tax-on-ltcg-for-fiis-raised-to-12-5-budget-2025\/","title":{"rendered":"Tax on LTCG for FIIs raised to 12.5%: Budget 2025"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6ad4842667d6c\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6ad4842667d6c\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/tax-on-ltcg-for-fiis-raised-to-12-5-budget-2025\/#Tax_on_LTCG_for_FIIs_raised_to_125_Budget_2025\" >Tax on LTCG for FIIs raised to 12.5%: Budget 2025<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/tax-on-ltcg-for-fiis-raised-to-12-5-budget-2025\/#Impact_on_FIIs_FPIs\" >Impact on FIIs &amp; FPIs :<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/tax-on-ltcg-for-fiis-raised-to-12-5-budget-2025\/#Broader_Taxation_Consistenc\" >Broader Taxation Consistenc<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/tax-on-ltcg-for-fiis-raised-to-12-5-budget-2025\/#Strategic_Considerations_for_Foreign_Institutional_Investors\" >Strategic Considerations for Foreign Institutional Investors<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-28504\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/02\/Budget-Pic-.jpg\" alt=\"Budget Pic\" width=\"957\" height=\"745\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/02\/Budget-Pic-.jpg 555w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/02\/Budget-Pic--300x234.jpg 300w\" sizes=\"auto, (max-width: 957px) 100vw, 957px\" \/><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"Tax_on_LTCG_for_FIIs_raised_to_125_Budget_2025\"><\/span><span style=\"color: #000080;\"><strong>Tax on LTCG for FIIs raised to 12.5%: Budget 2025<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>This increase in the LTCG tax rate for FIIs from 10% to 12.5% u\/s 115AD aligns with the broader push toward uniformity in capital gains taxation. Here are some key takeaways:<\/p>\n<p>The Finance Bill, 2025, proposes an amendment to Section 115AD increasing the Income tax rate on LTCG for Foreign Institutional Investors &amp; specified funds from the current 10% to 12.5%. This change object to harmonize tax treatment of LTCG across various sections &amp; aligns rates applicable to non-residents with those for residents. The amendment is set to take effect from April 1, 2026, and will apply to the assessment year 2026-27 and subsequent years.<\/p>\n<p>Previously, the Finance (No. 2) Act, 2024, had raised the tax rate on LTCG u\/s 112A\u2014which pertains to listed equity shares, equity-oriented mutual funds, and units of business trusts\u2014to 12.5%. However, LTCG from securities not covered u\/s 112A remained taxed at 10% u\/s 115AD. The current proposal addresses this discrepancy by uniformly applying a 12.5% tax rate to LTCG from all securities, excluding those referred to in Section 115AB.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Impact_on_FIIs_FPIs\"><\/span><span style=\"color: #000080;\"><strong>Impact on FIIs &amp; FPIs : <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Higher Tax Outflows: FIIs investing in Indian markets will now have to factor in an additional 2.5% tax on their long-term capital gains. The increase in tax may slightly impact the net returns of foreign investors. This move ensures parity with residents, following the Finance (No. 2) Act, 2024, which increased LTCG tax u\/s 112A to 12.5%.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Broader_Taxation_Consistenc\"><\/span><span style=\"color: #000080;\"><strong>Broader Taxation Consistenc<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Securities under 115AD (Foreign Institutional Investors) &amp; 112A (Residents) now taxed similarly at 12.5%.<\/li>\n<li>Short-term capital gains taxation remains unchanged, so FIIs will continue to pay 15% on gains u\/s 111A.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Strategic_Considerations_for_Foreign_Institutional_Investors\"><\/span><span style=\"color: #000080;\"><strong>Strategic Considerations for Foreign Institutional Investors<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Revisiting Investment Strategies: Investors may reassess long-term holdings &amp; tax efficiency strategies. While not a drastic hike, the change may influence foreign investment flows, depending on overall global tax competitiveness. FIIs from countries with favorable DTAA provisions may still have avenues to mitigate the impact.<\/li>\n<li>The proposed amendment ensures that LTCG on all other securities (not covered u\/s 112A) will now also be taxed at 12.5%, bringing consistency in taxation.<\/li>\n<li>Would you like a comparative analysis of LTCG tax rates across different countries or potential tax planning strategies for Foreign Institutional Investors.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Tax on LTCG for FIIs raised to 12.5%: Budget 2025 This increase in the LTCG tax rate for FIIs from 10% to 12.5% u\/s 115AD aligns with the broader push toward uniformity in capital gains taxation. Here are some key takeaways: The Finance Bill, 2025, proposes an amendment to Section 115AD increasing the Income tax &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[6353],"class_list":["post-28532","post","type-post","status-publish","format-standard","hentry","category-income-tax","tag-budget"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.2 - aioseo.com -->\n\t<meta name=\"description\" content=\"Impact on FIIs &amp; FPIs, increased LTCG tax u\/s 112A to 12.5%, LTCG tax rate for FIIs from 10% to 12.5%, LTCG on FII, Tax on LTCG for FIIs raised to 12.5%, 115AD\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"author\" content=\"Rajput Jain &amp; Associates\"\/>\n\t<meta name=\"keywords\" content=\"budget,income tax\" \/>\n\t<link rel=\"canonical\" href=\"https:\/\/carajput.com\/blog\/tax-on-ltcg-for-fiis-raised-to-12-5-budget-2025\/\" \/>\n\t<meta name=\"generator\" content=\"All in One SEO (AIOSEO) 5.0.2\" \/>\n\t\t<meta property=\"og:locale\" content=\"en_US\" \/>\n\t\t<meta property=\"og:site_name\" content=\"Rajput Jain &amp; Associates | Updates on GST, Taxation and Company Laws\" \/>\n\t\t<meta property=\"og:type\" content=\"article\" \/>\n\t\t<meta property=\"og:title\" content=\"Tax on LTCG for FIIs raised to 12.5%: Budget 2025| CA Rajput\" \/>\n\t\t<meta property=\"og:description\" content=\"Impact on FIIs &amp; FPIs, increased LTCG tax u\/s 112A to 12.5%, LTCG tax rate for FIIs from 10% to 12.5%, LTCG on FII, Tax on LTCG for FIIs raised to 12.5%, 115AD\" \/>\n\t\t<meta property=\"og:url\" content=\"https:\/\/carajput.com\/blog\/tax-on-ltcg-for-fiis-raised-to-12-5-budget-2025\/\" \/>\n\t\t<meta property=\"og:image\" content=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/05\/carajput-logo.png\" \/>\n\t\t<meta property=\"og:image:secure_url\" content=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/05\/carajput-logo.png\" \/>\n\t\t<meta property=\"article:published_time\" content=\"2025-02-02T18:22:37+00:00\" \/>\n\t\t<meta property=\"article:modified_time\" content=\"2025-02-05T14:22:54+00:00\" \/>\n\t\t<meta name=\"twitter:card\" content=\"summary\" \/>\n\t\t<meta name=\"twitter:title\" content=\"Tax on LTCG for FIIs raised to 12.5%: Budget 2025| CA Rajput\" \/>\n\t\t<meta name=\"twitter:description\" content=\"Impact on FIIs &amp; FPIs, increased LTCG tax u\/s 112A to 12.5%, LTCG tax rate for FIIs from 10% to 12.5%, LTCG on FII, Tax on LTCG for FIIs raised to 12.5%, 115AD\" \/>\n\t\t<meta name=\"twitter:image\" content=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/05\/carajput-logo.png\" \/>\n\t\t<script type=\"application\/ld+json\" class=\"aioseo-schema\">\n\t\t\t{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/tax-on-ltcg-for-fiis-raised-to-12-5-budget-2025\\\/#article\",\"name\":\"Tax on LTCG for FIIs raised to 12.5%: Budget 2025| CA Rajput\",\"headline\":\"Tax on LTCG for FIIs raised to 12.5%: Budget 2025\",\"author\":{\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/author\\\/carajputa\\\/#author\"},\"publisher\":{\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/#organization\"},\"image\":{\"@type\":\"ImageObject\",\"url\":\"https:\\\/\\\/carajput.com\\\/blog\\\/wp-content\\\/uploads\\\/2025\\\/02\\\/Budget-Pic-.jpg\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/tax-on-ltcg-for-fiis-raised-to-12-5-budget-2025\\\/#articleImage\",\"width\":555,\"height\":432,\"caption\":\"Budget Pic\"},\"datePublished\":\"2025-02-02T23:52:37+05:30\",\"dateModified\":\"2025-02-05T19:52:54+05:30\",\"inLanguage\":\"en-US\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/tax-on-ltcg-for-fiis-raised-to-12-5-budget-2025\\\/#webpage\"},\"isPartOf\":{\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/tax-on-ltcg-for-fiis-raised-to-12-5-budget-2025\\\/#webpage\"},\"articleSection\":\"Income Tax, budget\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/tax-on-ltcg-for-fiis-raised-to-12-5-budget-2025\\\/#breadcrumblist\",\"itemListElement\":[{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/#listItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/carajput.com\\\/blog\\\/\",\"nextItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/category\\\/income-tax\\\/#listItem\",\"name\":\"Income Tax\"}},{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/category\\\/income-tax\\\/#listItem\",\"position\":2,\"name\":\"Income Tax\",\"item\":\"https:\\\/\\\/carajput.com\\\/blog\\\/category\\\/income-tax\\\/\",\"nextItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/tax-on-ltcg-for-fiis-raised-to-12-5-budget-2025\\\/#listItem\",\"name\":\"Tax on LTCG for FIIs raised to 12.5%: Budget 2025\"},\"previousItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/#listItem\",\"name\":\"Home\"}},{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/tax-on-ltcg-for-fiis-raised-to-12-5-budget-2025\\\/#listItem\",\"position\":3,\"name\":\"Tax on LTCG for FIIs raised to 12.5%: Budget 2025\",\"previousItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/category\\\/income-tax\\\/#listItem\",\"name\":\"Income Tax\"}}]},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/#organization\",\"name\":\"Rajput Jain and Associates\",\"description\":\"Updates on GST, Taxation and Company Laws\",\"url\":\"https:\\\/\\\/carajput.com\\\/blog\\\/\",\"telephone\":\"+919555555480\",\"logo\":{\"@type\":\"ImageObject\",\"url\":\"https:\\\/\\\/carajput.com\\\/blog\\\/wp-content\\\/uploads\\\/2021\\\/05\\\/carajput-logo.png\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/tax-on-ltcg-for-fiis-raised-to-12-5-budget-2025\\\/#organizationLogo\",\"width\":370,\"height\":70},\"image\":{\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/tax-on-ltcg-for-fiis-raised-to-12-5-budget-2025\\\/#organizationLogo\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/author\\\/carajputa\\\/#author\",\"url\":\"https:\\\/\\\/carajput.com\\\/blog\\\/author\\\/carajputa\\\/\",\"name\":\"Rajput Jain &amp; Associates\",\"image\":{\"@type\":\"ImageObject\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/tax-on-ltcg-for-fiis-raised-to-12-5-budget-2025\\\/#authorImage\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/07fd68a5f3c96ec8a6607f448f2384b3247803a7c20f5da46c6657ee27490ea2?s=96&d=mm&r=g\",\"width\":96,\"height\":96,\"caption\":\"Rajput Jain &amp; Associates\"}},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/tax-on-ltcg-for-fiis-raised-to-12-5-budget-2025\\\/#webpage\",\"url\":\"https:\\\/\\\/carajput.com\\\/blog\\\/tax-on-ltcg-for-fiis-raised-to-12-5-budget-2025\\\/\",\"name\":\"Tax on LTCG for FIIs raised to 12.5%: Budget 2025| CA Rajput\",\"description\":\"Impact on FIIs & FPIs, increased LTCG tax u\\\/s 112A to 12.5%, LTCG tax rate for FIIs from 10% to 12.5%, LTCG on FII, Tax on LTCG for FIIs raised to 12.5%, 115AD\",\"inLanguage\":\"en-US\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/#website\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/tax-on-ltcg-for-fiis-raised-to-12-5-budget-2025\\\/#breadcrumblist\"},\"author\":{\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/author\\\/carajputa\\\/#author\"},\"creator\":{\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/author\\\/carajputa\\\/#author\"},\"datePublished\":\"2025-02-02T23:52:37+05:30\",\"dateModified\":\"2025-02-05T19:52:54+05:30\"},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/#website\",\"url\":\"https:\\\/\\\/carajput.com\\\/blog\\\/\",\"name\":\"Rajput Jain & Associates - Chartered Accountants in Delhi\",\"description\":\"Updates on GST, Taxation and Company Laws\",\"inLanguage\":\"en-US\",\"publisher\":{\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/#organization\"}}]}\n\t\t<\/script>\n\t\t<!-- All in One SEO -->\n\n","aioseo_head_json":{"title":"Tax on LTCG for FIIs raised to 12.5%: Budget 2025| CA Rajput","description":"Impact on FIIs & FPIs, increased LTCG tax u\/s 112A to 12.5%, LTCG tax rate for FIIs from 10% to 12.5%, LTCG on FII, Tax on LTCG for FIIs raised to 12.5%, 115AD","canonical_url":"https:\/\/carajput.com\/blog\/tax-on-ltcg-for-fiis-raised-to-12-5-budget-2025\/","robots":"max-image-preview:large","keywords":"budget,income tax","webmasterTools":{"miscellaneous":""},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/carajput.com\/blog\/tax-on-ltcg-for-fiis-raised-to-12-5-budget-2025\/#article","name":"Tax on LTCG for FIIs raised to 12.5%: Budget 2025| CA Rajput","headline":"Tax on LTCG for FIIs raised to 12.5%: Budget 2025","author":{"@id":"https:\/\/carajput.com\/blog\/author\/carajputa\/#author"},"publisher":{"@id":"https:\/\/carajput.com\/blog\/#organization"},"image":{"@type":"ImageObject","url":"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/02\/Budget-Pic-.jpg","@id":"https:\/\/carajput.com\/blog\/tax-on-ltcg-for-fiis-raised-to-12-5-budget-2025\/#articleImage","width":555,"height":432,"caption":"Budget Pic"},"datePublished":"2025-02-02T23:52:37+05:30","dateModified":"2025-02-05T19:52:54+05:30","inLanguage":"en-US","mainEntityOfPage":{"@id":"https:\/\/carajput.com\/blog\/tax-on-ltcg-for-fiis-raised-to-12-5-budget-2025\/#webpage"},"isPartOf":{"@id":"https:\/\/carajput.com\/blog\/tax-on-ltcg-for-fiis-raised-to-12-5-budget-2025\/#webpage"},"articleSection":"Income Tax, budget"},{"@type":"BreadcrumbList","@id":"https:\/\/carajput.com\/blog\/tax-on-ltcg-for-fiis-raised-to-12-5-budget-2025\/#breadcrumblist","itemListElement":[{"@type":"ListItem","@id":"https:\/\/carajput.com\/blog\/#listItem","position":1,"name":"Home","item":"https:\/\/carajput.com\/blog\/","nextItem":{"@type":"ListItem","@id":"https:\/\/carajput.com\/blog\/category\/income-tax\/#listItem","name":"Income Tax"}},{"@type":"ListItem","@id":"https:\/\/carajput.com\/blog\/category\/income-tax\/#listItem","position":2,"name":"Income Tax","item":"https:\/\/carajput.com\/blog\/category\/income-tax\/","nextItem":{"@type":"ListItem","@id":"https:\/\/carajput.com\/blog\/tax-on-ltcg-for-fiis-raised-to-12-5-budget-2025\/#listItem","name":"Tax on LTCG for FIIs raised to 12.5%: Budget 2025"},"previousItem":{"@type":"ListItem","@id":"https:\/\/carajput.com\/blog\/#listItem","name":"Home"}},{"@type":"ListItem","@id":"https:\/\/carajput.com\/blog\/tax-on-ltcg-for-fiis-raised-to-12-5-budget-2025\/#listItem","position":3,"name":"Tax on LTCG for FIIs raised to 12.5%: Budget 2025","previousItem":{"@type":"ListItem","@id":"https:\/\/carajput.com\/blog\/category\/income-tax\/#listItem","name":"Income Tax"}}]},{"@type":"Organization","@id":"https:\/\/carajput.com\/blog\/#organization","name":"Rajput Jain and Associates","description":"Updates on GST, Taxation and Company Laws","url":"https:\/\/carajput.com\/blog\/","telephone":"+919555555480","logo":{"@type":"ImageObject","url":"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/05\/carajput-logo.png","@id":"https:\/\/carajput.com\/blog\/tax-on-ltcg-for-fiis-raised-to-12-5-budget-2025\/#organizationLogo","width":370,"height":70},"image":{"@id":"https:\/\/carajput.com\/blog\/tax-on-ltcg-for-fiis-raised-to-12-5-budget-2025\/#organizationLogo"}},{"@type":"Person","@id":"https:\/\/carajput.com\/blog\/author\/carajputa\/#author","url":"https:\/\/carajput.com\/blog\/author\/carajputa\/","name":"Rajput Jain &amp; Associates","image":{"@type":"ImageObject","@id":"https:\/\/carajput.com\/blog\/tax-on-ltcg-for-fiis-raised-to-12-5-budget-2025\/#authorImage","url":"https:\/\/secure.gravatar.com\/avatar\/07fd68a5f3c96ec8a6607f448f2384b3247803a7c20f5da46c6657ee27490ea2?s=96&d=mm&r=g","width":96,"height":96,"caption":"Rajput Jain &amp; Associates"}},{"@type":"WebPage","@id":"https:\/\/carajput.com\/blog\/tax-on-ltcg-for-fiis-raised-to-12-5-budget-2025\/#webpage","url":"https:\/\/carajput.com\/blog\/tax-on-ltcg-for-fiis-raised-to-12-5-budget-2025\/","name":"Tax on LTCG for FIIs raised to 12.5%: Budget 2025| CA Rajput","description":"Impact on FIIs & FPIs, increased LTCG tax u\/s 112A to 12.5%, LTCG tax rate for FIIs from 10% to 12.5%, LTCG on FII, Tax on LTCG for FIIs raised to 12.5%, 115AD","inLanguage":"en-US","isPartOf":{"@id":"https:\/\/carajput.com\/blog\/#website"},"breadcrumb":{"@id":"https:\/\/carajput.com\/blog\/tax-on-ltcg-for-fiis-raised-to-12-5-budget-2025\/#breadcrumblist"},"author":{"@id":"https:\/\/carajput.com\/blog\/author\/carajputa\/#author"},"creator":{"@id":"https:\/\/carajput.com\/blog\/author\/carajputa\/#author"},"datePublished":"2025-02-02T23:52:37+05:30","dateModified":"2025-02-05T19:52:54+05:30"},{"@type":"WebSite","@id":"https:\/\/carajput.com\/blog\/#website","url":"https:\/\/carajput.com\/blog\/","name":"Rajput Jain & Associates - Chartered Accountants in Delhi","description":"Updates on GST, Taxation and Company Laws","inLanguage":"en-US","publisher":{"@id":"https:\/\/carajput.com\/blog\/#organization"}}]},"og:locale":"en_US","og:site_name":"Rajput Jain &amp; Associates | Updates on GST, Taxation and Company Laws","og:type":"article","og:title":"Tax on LTCG for FIIs raised to 12.5%: Budget 2025| CA Rajput","og:description":"Impact on FIIs &amp; FPIs, increased LTCG tax u\/s 112A to 12.5%, LTCG tax rate for FIIs from 10% to 12.5%, LTCG on FII, Tax on LTCG for FIIs raised to 12.5%, 115AD","og:url":"https:\/\/carajput.com\/blog\/tax-on-ltcg-for-fiis-raised-to-12-5-budget-2025\/","og:image":"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/05\/carajput-logo.png","og:image:secure_url":"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/05\/carajput-logo.png","article:published_time":"2025-02-02T18:22:37+00:00","article:modified_time":"2025-02-05T14:22:54+00:00","twitter:card":"summary","twitter:title":"Tax on LTCG for FIIs raised to 12.5%: Budget 2025| CA Rajput","twitter:description":"Impact on FIIs &amp; FPIs, increased LTCG tax u\/s 112A to 12.5%, LTCG tax rate for FIIs from 10% to 12.5%, LTCG on FII, Tax on LTCG for FIIs raised to 12.5%, 115AD","twitter:image":"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/05\/carajput-logo.png"},"aioseo_meta_data":{"post_id":"28532","title":"#post_title| CA Rajput","description":"Impact on FIIs &amp; FPIs, increased LTCG tax u\/s 112A to 12.5%, LTCG tax rate for FIIs from 10% to 12.5%, LTCG on FII, Tax on LTCG for FIIs raised to 12.5%, 115AD","keywords":[],"keyphrases":{"focus":{"keyphrase":"","score":0,"analysis":{"keyphraseInTitle":{"score":0,"maxScore":9,"error":1}}},"additional":[]},"primary_term":null,"canonical_url":null,"og_title":null,"og_description":null,"og_object_type":"default","og_image_type":"default","og_image_url":null,"og_image_width":null,"og_image_height":null,"og_image_custom_url":null,"og_image_custom_fields":null,"og_video":"","og_custom_url":null,"og_article_section":null,"og_article_tags":[],"twitter_use_og":false,"twitter_card":"default","twitter_image_type":"default","twitter_image_url":null,"twitter_image_custom_url":null,"twitter_image_custom_fields":null,"twitter_title":null,"twitter_description":null,"schema":{"blockGraphs":[],"customGraphs":[],"default":{"data":{"Article":[],"Course":[],"Dataset":[],"FAQPage":[],"Movie":[],"Person":[],"Product":[],"ProductReview":[],"Car":[],"Recipe":[],"Service":[],"SoftwareApplication":[],"WebPage":[]},"graphName":"Article","isEnabled":true},"graphs":[]},"schema_type":"default","schema_type_options":null,"pillar_content":false,"robots_default":true,"robots_noindex":false,"robots_noarchive":false,"robots_nosnippet":false,"robots_nofollow":false,"robots_noimageindex":false,"robots_noodp":false,"robots_notranslate":false,"robots_max_snippet":"-1","robots_max_videopreview":"-1","robots_max_imagepreview":"large","priority":null,"frequency":"default","local_seo":null,"limit_modified_date":false,"created":"2025-02-02 18:14:08","updated":"2025-02-05 14:23:24","focus_keyword":null,"additional_keywords":null,"truseo_locale":null,"ai":null,"breadcrumb_settings":null,"seo_analyzer_scan_date":null},"aioseo_breadcrumb":"<div class=\"aioseo-breadcrumbs\"><span class=\"aioseo-breadcrumb\">\n\t\t\t<a href=\"https:\/\/carajput.com\/blog\/\" title=\"Home\">Home<\/a>\n\t\t<\/span><span class=\"aioseo-breadcrumb-separator\">\u00bb<\/span><span class=\"aioseo-breadcrumb\">\n\t\t\t<a href=\"https:\/\/carajput.com\/blog\/category\/income-tax\/\" title=\"Income Tax\">Income Tax<\/a>\n\t\t<\/span><span class=\"aioseo-breadcrumb-separator\">\u00bb<\/span><span class=\"aioseo-breadcrumb\">\n\t\t\tTax on LTCG for FIIs raised to 12.5%: Budget 2025\n\t\t<\/span><\/div>","aioseo_breadcrumb_json":[{"label":"Home","link":"https:\/\/carajput.com\/blog\/"},{"label":"Income Tax","link":"https:\/\/carajput.com\/blog\/category\/income-tax\/"},{"label":"Tax on LTCG for FIIs raised to 12.5%: Budget 2025","link":"https:\/\/carajput.com\/blog\/tax-on-ltcg-for-fiis-raised-to-12-5-budget-2025\/"}],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/28532","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=28532"}],"version-history":[{"count":2,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/28532\/revisions"}],"predecessor-version":[{"id":28534,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/28532\/revisions\/28534"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=28532"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=28532"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=28532"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}