A cheat-sheet for tax on investments

I've been looking "tax-efficient" investing nowadays because ...well, why not? I saw too many variations to keep straight. So I created this table, which maybe useful for you too. This is based on secondary research. I discovered (which was a pleasant surprise) that listed NCDs, bonds including G-secs are treated on par with equity for taxation, which means it is only a one year holding period before you can claim long term gains!!! I also found conflicting opinions on Soverign Gold Bonds,where most articles said 3 years was the holding threshold , but others said 1 year since these were bonds and "listed", and hence qualified for 1 year. I erred on the side of caution a.k.a what ICICI direct and Zerodha said:). This is only for resident Indians.

So here is the table, in an image form. I will update if there are corrections/ other things to be added.

*Bonds: 1. When bonds that are purchased and redeemable at par are held till maturity then no capital gain shall arise on redemption.

2. Source: https://www1.nseindia.com/products/content/debt/ncbp/Taxation_of_Government_Securities.pdf

3. Source: https://economictimes.indiatimes.com/wealth/tax/rbi-retail-direct-government-bonds-how-will-interest-capital-gains-be-taxed/articleshow/88405373.cms

**SGB:

1. Refer Q 28 on https://m.rbi.org.in/scripts/FAQView.aspx?Id=109

2. SGB are exempt from long term capital gain tax when held to maturity regardless of whether purchased at IPO or secondary market. I am unable to clearly identify tax treatment when bought and held for less than a 3 year period to redemption.