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TABLE OF CONTENTS

Page No.

EXECUTIVE SUMMARY 01

CHAPTER 1 INTRODUCTION 02-06


1.1 Introduction to the Company 02
1.2 Introduction to the Topic 05
1.3 Introduction to the Project 06

CHAPTER 2 PROJECT DETAILS 07-10


2.1 Objective of the Project 07
2.2 Literature Review 08
2.3 Study Methodology 09
2.4 Study Limitations 10

CHAPTER 3 ANALYSIS & FINDINGS 11-24


A. Capital Gains 11
B. Long Term Capital Gains on Equities 13
C. Impact of LTCG Tax on Investors 17

CHAPTER 4 CONCLUSIONS & RECOMMENDATIONS 25-26


4.1 Conclusions 25
4.2 Recommendations 26

ANNEXURES 27
A. Bibliography 27

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