Direct (Income) Tax Data: Assessment Year-, Taxpayer-Type- and Income-Range-wise Total Short Term Capital Gains Income and Number of Returns Filed
The dataset contains year-, taxpayer-type-, and income-range-wise total short term capital gains income and the number of returns filed among different types of direct (income) taxpayers such as Firm Hindu Undivided Family (HUF), Association of Persons (AOP) and Body of Individuals (BOI), Companies, Individuals, etc. The range of income covered in the dataset include rupees zero to 500 crores and above.
Note:
Short Term Capital Gains Income is the income from the transfer of short-term capital asset(s) as computed in the return of income under the head “Capital Gains”
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Sample from the dataset, for your reference.
Dataset - Direct (Income) Tax Data: Assessment Year-, Taxpayer-Type- and Income-Range-wise Total Short Term Capital Gains Income and Number of Returns Filed
Direct (Income) Tax Data: Assessment Year-, Taxpayer-Type- and Income-Range-wise Total Short Term Capital Gains Income and Number of Returns Filed
The dataset contains year-, taxpayer-type-, and income-range-wise total short term capital gains income and the number of returns filed among different types of direct (income) taxpayers such as Firm Hindu Undivided Family (HUF), Association of Persons (AOP) and Body of Individuals (BOI), Companies, Individuals, etc. The range of income covered in the dataset include rupees zero to 500 crores and above.
Note:
Short Term Capital Gains Income is the income from the transfer of short-term capital asset(s) as computed in the return of income under the head “Capital Gains”
Rows: 1800
Columns: 7
Time period: 2012-13 to 2023-24
Last Updated: 23 September 2026
Data preview
assessment_year
taxpayer_type
stcg_income_range
short_term_capital_gains_income
no_of_returns_filed
units
notes
2023-24
All Taxpayers
Less than rupees zero
short_term_capital_gains_income in rupees crores, no_of_returns_filed in absolute number
2023-24
Association of Persons/Body of Individuals
Greater than rupees 10 Crores and less than or equal to rupees 25 Crores
413
27
short_term_capital_gains_income in rupees crores, no_of_returns_filed in absolute number
2023-24
Association of Persons/Body of Individuals
Greater than rupees 50 Crores and less than or equal to rupees 100 Crores
122
2
short_term_capital_gains_income in rupees crores, no_of_returns_filed in absolute number
2023-24
Association of Persons/Body of Individuals
Greater than rupees 100 Crores and less than or equal to rupees 500 Crores
919
4
short_term_capital_gains_income in rupees crores, no_of_returns_filed in absolute number
2023-24
Association of Persons/Body of Individuals
Greater than rupees 500 Crores
618
1
short_term_capital_gains_income in rupees crores, no_of_returns_filed in absolute number
2023-24
Association of Persons/Body of Individuals
Total
3283.28
119020
short_term_capital_gains_income in rupees crores, no_of_returns_filed in absolute number
2023-24
Individual
Less than rupees zero
short_term_capital_gains_income in rupees crores, no_of_returns_filed in absolute number
2023-24
Individual
Equal to rupees zero
70884883
short_term_capital_gains_income in rupees crores, no_of_returns_filed in absolute number
2023-24
Individual
Greater than rupees zero and less than or equal to rupees 1.5 Lakhs
8543.18
4187517
short_term_capital_gains_income in rupees crores, no_of_returns_filed in absolute number
2023-24
Individual
Greater than rupees 1.5 Lakh and less than or equal to rupees 2 Lakhs
1597.73
92279
short_term_capital_gains_income in rupees crores, no_of_returns_filed in absolute number
The income tax assessment year to which the reported figures apply, expressed as a fiscal year range.
taxpayer_type
String
6
1800
The category of taxpayer to which the record applies, grouping returns and capital gains by taxpayer class.
stcg_income_range
String
27
1800
The bracket of short-term capital gains income in rupees used to classify returns, spanning from negative income up to the highest income slabs.
short_term_capital_gains_income
Float64
1070
1535
Total short-term capital gains income reported by the taxpayer group, measured in rupees crores.
no_of_returns_filed
Float64
1097
1664
The number of income tax returns filed by the taxpayer group within the given short-term capital gains income bracket.
units
String
1
1800
The unit of measurement for the reported value, distinguishing short-term capital gains income in rupees crores from counts of returns filed.
notes
String
1
0
Supplementary remarks or clarifications accompanying the data record.
Citation
Ministry of Finance. (2026). Direct (Income) Tax Data: Assessment Year-, Taxpayer-Type- and Income-Range-wise Total Short Term Capital Gains Income and Number of Returns Filed [Data set]. Dataful. https://dataful.in/datasets/20656