Investors are expecting some good relief in the Budget 2024 as far as taxation of capital gains is concerned. They are of the view that rationalization is long awaited and is the need of the hour. There is an expectation of increase in the LTCG limits from the existing Rs 1 lakh. There are different rates of taxation for different types of stocks/assets. there is an expectation of rationalization in the rates. Further, investors have to bear multiple layers of tax such as STT, GST, income tax etc. It is expected that an all inclusive tax rate will make it easier for investors/tax payers. Also the time period for LTCG is different for different assets making it confusing and difficult. This should also be looked into.