Every term is defined twice: once the way a filing would put it, and once the way somebody would explain it to you across a table. The second one is usually the one that sticks.
Showing 9 terms
The length of time a particular asset was held, counted from its own date of acquisition, which decides whether a gain on it is short-term or long-term.
It attaches to the lot, not to the position. Bonus and rights shares start their own count from allotment, so a holding you have owned for years can produce a short-term gain.
Profit realised on selling an asset, taxed by holding period.
Equity held over a year is taxed more favourably than under. Every switch resets the clock.
A broker report of realised and unrealised gains, split by holding period.
Use this at filing time, not the app dashboard. Every SIP instalment is its own purchase.
Timing an exit with the tax consequence in view — the holding period, the annual long-term exemption, and setting realised losses off against gains.
Worth a few weeks of patience when the thesis is intact and the twelve-month mark is close. Never the deciding factor: tax on a gain costs far less than a large fall suffered while waiting for a date.
The steady annual rate at which a starting value would have had to grow to reach the ending value over the period.
The figure that makes different holding periods comparable — and a smooth line that hides everything about the path taken between the two points.
The fixed periodic interest a bond pays, expressed as a percentage of its face value.
Not your return. Buy above face value and the premium is a loss spread across the holding period, which yield to maturity captures and the coupon does not.
First in, first out — the accepted basis for identifying which shares or units were sold when a holding was built up in tranches.
You do not get to nominate the expensive lot. Sell part of a position and the earliest purchases are treated as the ones sold, which sets both the cost and the holding period applied.
Assets received on the death of the previous owner.
Untaxed on transfer in India, but the original cost and holding period carry over to you.
Moving money between mutual fund schemes or plans, executed as a redemption from one and a fresh purchase into the other.
Not an administrative relabelling. It carries any exit load, realises the gain for tax, and starts the holding period again from that day.