Published on: April 2026
THE EFFECT OF CAPITAL GAINS TAXATION UNDER NEW TAX REGIME ON STOCK MARKET INVESTMENT BEHAVIORS IN INDIA
G V K Madhav
Dr. K. Sowmya
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Abstract
This paper examines the impact of Capital Gains Taxation (CGT) in the New Tax Regime (NTR) on stock market investment patterns in India. The objective of the paper is to evaluate the effects of the changes in the existing tax regime on investors' behaviours, trades, and investments in the stock market. The paper uses quantitative analysis and secondary data from reliable sources (e.g., National Stock Exchange, AMFI, NSDL/CDSL, and India VIX) from 2020 to 2025 to resolve the issue in question.
The advanced techniques such as Event Study (AAR/CAAR), Interrupted Time Series (ITS) and trend analysis are applied to determine the short and long-term impact on stock market investment behaviors. The paper takes into account several factors related to investment behaviors - investments in ELSS mutual funds, SIP transactions, turnover ratio, delivery percent and market volatility.
How to Cite this Paper
Madhav, G. V. K. (2026). The Effect of Capital Gains Taxation under New Tax Regime on Stock Market Investment Behaviors in India. International Journal of Creative and Open Research in Engineering and Management, <i>02</i>(04). https://doi.org/10.55041/ijcope.v2i4.868
Madhav, G. "The Effect of Capital Gains Taxation under New Tax Regime on Stock Market Investment Behaviors in India." International Journal of Creative and Open Research in Engineering and Management, vol. 02, no. 04, 2026, pp. . doi:https://doi.org/10.55041/ijcope.v2i4.868.
Madhav, G. "The Effect of Capital Gains Taxation under New Tax Regime on Stock Market Investment Behaviors in India." International Journal of Creative and Open Research in Engineering and Management 02, no. 04 (2026). https://doi.org/https://doi.org/10.55041/ijcope.v2i4.868.
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- •Published on: Apr 28 2026
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