If you sell listed equity shares after holding them for 12 months or more, you may earn long-term capital gains or losses. Earlier, long-term gains were free from tax. But in 2018, the budget made it taxable at 10% without indexation for gains exceeding Rs.1 lakh, for sales after April 1, 2018. This rule applies to gains starting February 1, 2018. However, gains before January 31, 2018, are calculated differently. This is called 'grandfathering'. 

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