Tax at Sale (Capital Gains Tax)
Gains from sale over FMV at exercise are taxed as capital gains. Short-term capital gains apply if held ≤12 months (listed) or ≤24 months (unlisted). Long-term gains apply beyond these periods. FMV at exercise is considered acquisition cost. Proper calculation ensures accurate taxation and avoids penalties.
Example: Exercise FMV ₹500, sale price ₹700 → capital gain ₹200 per share.(Image: Canva)
Market
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CNBC TV1815-01-2026, 07:38

Asian Equities Mixed, Oil Prices Drop Amid US Fed Rate Cut Uncertainty

  • Asian shares showed mixed performance, with gains in South Korea and Australia, but losses in Taiwan and Japan.
  • US equity-index futures declined as investors rotated out of tech shares, impacting the S&P 500's 'Magnificent Seven'.
  • Crude oil prices fell for the first time in six days after Donald Trump hinted at delaying action against Iran.
  • Precious metals like silver and gold also retreated from their peaks; the US Supreme Court delayed ruling on Trump's tariffs.
  • The South Korean won weakened after the Bank of Korea kept rates unchanged, while the Japanese yen fluctuated amid snap election reports.

Why It Matters: Asian markets are mixed, oil prices are down, and US economic data is influencing global investor sentiment.

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