New Delhi, April 24 -- Gold remains a widely used investment avenue in India, available in multiple forms such as physical gold, gold exchange-traded funds (ETFs), sovereign gold bonds (SGBs), and digital gold. While each of these options provides exposure to gold prices, they differ in structure and regulatory framework.

These differences extend to taxation as well. The tax treatment varies by capital gains, holding periods, and applicable rates, depending on the type of investment. Here's a breakdown of how each type of gold investment is taxed under India's latest income tax rules.

Physical gold, such as jewellery, coins or bars, is treated as a capital asset under the Indian tax laws. If sold within 24 months of purchase, any gains ...