Published Paper Details:

Tax provisions are always important to government and taxpayers. Out of many tax provisions, provisions related to Capital Gains significantly affect investments in the country. It has a direct relation with investment choices of investors which may increase investments in economy and vice versa. Amendments in tax provisions may make taxpayers feel happy or sad, depending on how it is satisfying or affecting them. Government every year makes amendments in tax provisions to balance the needs of own as well as taxpayers both. Recently, in Union Budget 2024 government has made significant changes in tax provisions related to capital gains such as withdrawal of indexation in case of long-term capital gains, changes in capital gains tax rates, making buyback of shares taxable, increasing exemption limit for long term capital gains in respect of equity-oriented investments. Since taxation always have direct relations with taxpayers, knowing how these amendments related to capital gains tax provisions has affected investors are very important. The current study focuses on the satisfaction level of investors with respect capital gains tax amendments made in Union Budget 2024 and their perception towards it.