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Finance Dictionary

Tax Harvesting

Deliberately selling investments to realise gains or losses for tax purposes. Loss harvesting sells losing positions to offset taxable gains; gain harvesting realises long-term gains within an annual exemption so future liability is reduced.

Example

An Indian investor may sell equity holdings each year to realise gains within the annual LTCG exemption, then buy back, resetting the cost base tax-free.

Capital Gains STCG Section 80C