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Besides other benefits, both BSE and NSE SME Exchange also offer Tax Benefits to the SMEs getting listed on their SME Platforms. The tax benefits of SME listing are listed below:

  1. The sale of unlisted shares in short term attracts the capital gain tax upto 30% as applicable to the tax payer and the long term capital gain tax of 10% without indexation and 20% with indexation.
  2. The sale of listed securities in the short term attract the capital gain tax of 15% and there is no long term capital gains tax provided it has been subject to STT. This makes it clear that the listing of shares on SME is very attractive.

Capital Gain Tax Listed Unlisted
Long Term Capital Gain Tax NIL 20%
Short Term Capital Gain Tax 15% 30%