Tax Loss Harvesting: Reducing Your Tax Liability Through Strategic Sales
Tax-loss harvesting involves selling an investment that is currently at a loss to offset the capital gains tax liability of your winners.
The Indian Context (LTCG)
With the implementation of the 10% tax on Long-Term Capital Gains (LTCG) above ₹1.25 Lakh, every rupee of loss harvested is money saved from the taxman.
Wash Sale Rules
While India doesn't have strict 'Wash Sale' rules like the US, it is best practice to wait a few days before buying back a harvested stock to ensure the transaction is seen as legitimate and not a circular trade.
Harvesting Every March
Make it a protocol to audit your portfolio every March. If you have underperforming stocks, 'cleaning' them out can lower your overall tax bill for the financial year.