Capital Gains
Articles & Guides
Expert insights on Capital Gains from practising Chartered Accountants — plain language, actionable advice.
Long Term Capital Gains Tax (LTCG): Rates, Calculation & Exemptions (2025-26)
Complete guide to Long Term Capital Gains (LTCG) tax in India for FY 2025-26. Covers LTCG rates on equity, mutual funds, property and bonds, indexation, 10% vs 12.5% LTCG, and Section 54 exemptions.
Read ArticleShort Term Capital Gain Tax: Rates, Calculation and Exemptions in India (2025-26)
Short Term Capital Gain (STCG) tax applies when you sell a capital asset — stocks, mutual funds, property, or gold — before the long-term holding period threshold. The tax rate depends on the type of asset: 20% for listed equity under Section 111A, or your slab rate for other assets. This guide covers STCG rates, holding periods, calculation examples, and how to set off STCG against other losses.
Capital Gain on Sale of Property: LTCG and STCG Tax Calculation Guide (2025-26)
When you sell a house or plot, the profit is taxed as capital gain. If held for more than 24 months it is Long Term Capital Gain (LTCG) at 12.5% without indexation; if held for 24 months or less it is Short Term Capital Gain (STCG) taxed at your slab rate. This guide covers the calculation, indexation, TDS on property sale, and available exemptions under Sections 54, 54EC, and 54F.
REIT and InvIT: Tax Treatment, SEBI Regulations and Investor Benefits
REITs and InvITs are SEBI-regulated investment vehicles for real estate and infrastructure. Learn about their tax treatment, distribution waterfall, SPV structure, and Section 10(23FCA) exemptions.
Section 54 and 54F Capital Gains Exemption on Sale of Property and Reinvestment
Sections 54 and 54F of ITA 2025 exempt long-term capital gains from property sale if reinvested in a new residential house. Learn eligibility, time limits, CGAS, and Section 54EC bonds as alternatives.
ITR-2: Capital Gains, Foreign Assets, Multiple House Property — Filing Guide
Complete guide to filing ITR-2. Covers when to use ITR-2 vs ITR-1, Schedule CG for capital gains, Schedule FA for foreign assets, multiple house properties, and Schedule VDA for crypto.
LTCG on Equity and Mutual Funds Under ITA 2025: 12.5% Tax, Rs 1.25 Lakh Exemption
Detailed guide to LTCG on listed equity shares and equity mutual funds under ITA 2025. Covers 12.5% rate, Rs. 1.25 lakh annual exemption, grandfathering, and STT condition.
STCG Short-Term Capital Gains Tax Under ITA 2025: Rates, Computation and Set-Off
Guide to short-term capital gains tax under ITA 2025. Covers STCG on equity (20%), property (slab rate), holding periods, and set-off rules.
Capital Gains on Immovable Property Under ITA 2025: 12.5% LTCG, Section 54 and TDS
Complete guide to capital gains on sale of house, land, and commercial property under ITA 2025. Covers 12.5% LTCG without indexation, Section 54 exemption, TDS on property sale, and CGAS.
Corporate Compliance Calendar for the month of August, 2020
List of MCA Forms Eligible for Additional Fee Waiver
Annual Compliance Calendar for Public Limited Company
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