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Indian Market, Regulation & Taxation

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Indian Market, Regulation & Taxation

Listing Gain

The profit from selling IPO-allotted shares on the day they begin trading.

Listing Gain % = (Listing Day Price - Issue Price) / Issue Price x 100 % Indian Market, Regulation & Taxation

LODR Regulations

SEBI's Listing Obligations and Disclosure Requirements Regulations, governing what listed companies must disclose and how they must be…

Test: the company has securities listed on a recognised exchange, bringing it within the continuous disclosure and governance obligations qualitative Indian Market, Regulation & Taxation

Long-Term Capital Gain

A capital gain on an asset held beyond the qualifying period, taxed at a concessional rate.

Test: listed equity or equity-oriented fund units held for more than 12 months; the first ₹1.25 lakh of aggregate such gains in a year is exempt ₹