Capital Gains
Articles & Guides
Expert insights on Capital Gains from practising Chartered Accountants — plain language, actionable advice.
Agricultural Land Capital Gains Under ITA 2025: Rural Exempt, Urban LTCG & Section 54B
Agricultural land capital gains under ITA 2025 -- rural land not capital asset (exempt), urban land LTCG 12.5%/20% with indexation, Section 54B reinvestment exemption, compulsory acquisition exempt, JDA.
Section 50C and 56(2)(x) Under ITA 2025: Stamp Duty Value in Property Transactions
Section 50C and 56(2)(x) under ITA 2025 -- seller deemed consideration at stamp duty value, buyer deemed income on discount, 10% tolerance band, FMV dispute via Valuation Officer, combined double-whammy effect.
Mutual Fund SIP, STP and SWP Taxation Under ITA 2025: FIFO, Capital Gains & ITR Guide
Mutual fund SIP/STP/SWP taxation under ITA 2025 -- FIFO method SIP redemption, each STP = redemption + purchase, SWP LTCG 12.5% equity, switch = taxable event, dividend stripping Section 107, capital gains statement.
Section 54EC Capital Gains Bonds Under ITA 2025: NHAI REC Rs 50L Exemption Guide
Section 54EC LTCG exemption under ITA 2025 -- invest LTCG in NHAI/REC bonds within 6 months, Rs 50L limit per year (double by straddling Tax Years), 5-year lock-in, interest taxable, combining with Section 54.
Income Tax Scrutiny on Property Transactions Under ITA 2025: Section 69, 50C & Defence Guide
Property transaction scrutiny under ITA 2025 -- SFT triggers, Section 50C stamp duty addition, Section 69 unexplained investment at 60% tax, capital gains exemption documentation, defence strategies, PMLA risk.
Equity Shares LTCG and STCG Under ITA 2025: Budget 2024 Changes & Strategy Guide
Equity capital gains under ITA 2025 — LTCG 12.5% Section 112A (Budget 2024 from 10%), STCG 20% Section 111A (from 15%), Rs 1.25L annual exemption, grandfathering Feb 2018, STT requirement, annual harvesting.
Real Estate Tax Planning Under ITA 2025: Section 54, 54EC, CGAS & Budget 2024
Real estate tax planning under ITA 2025 — Budget 2024 12.5% vs 20% indexation choice, Section 54 residential reinvestment, Section 54F any asset to house, Section 54EC Rs 50L bonds, CGAS deposit, Section 50C.
Income Tax on Share Trading Under ITA 2025: Capital Gains vs Business Income & F&O
Share trading income tax under ITA 2025 — investor capital gains (LTCG 12.5%, STCG 20%), intraday speculative business slab rate, F&O non-speculative business, classification criteria, ITR-3.
HNI Tax Planning Under ITA 2025: Surcharge 37%, LTCG Cap & Private Trust
HNI tax planning under ITA 2025 — surcharge up to 37% (42.74% effective), LTCG equity capped 15% surcharge (14.95% effective), Rs 1.25L annual harvesting, private trust income splitting, agricultural land.
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