Capital Gains
Articles & Guides
Expert insights on Capital Gains from practising Chartered Accountants — plain language, actionable advice.
Capital Gains Complete Guide Under ITA 2025: LTCG, STCG, Exemptions and Computation
Comprehensive guide to capital gains taxation under ITA 2025. Covers short-term and long-term capital gains, holding periods, exemptions under Sections 54, 54EC, 54F, and special rates.
Mutual Fund Capital Gains Tax Under ITA 2025: LTCG 12.5%, Debt Slab Rate & SIP FIFO Guide
Mutual fund capital gains tax under ITA 2025 -- equity MF LTCG 12.5% after 12 months (Rs 1.25L exempt), STCG 20%, ELSS 3-year lock-in LTCG, debt funds slab rate (Finance Act 2023), SIP FIFO method, dividend IDCW slab rate, tax harvesting Rs 1.25L.
Gold Investment Capital Gains Tax Under ITA 2025: Physical Gold, SGB Exempt, Gold ETF Slab Rate
Gold capital gains tax under ITA 2025 -- physical gold LTCG 12.5%/20% indexation after 24 months, SGB maturity capital gains fully exempt, Gold ETF slab rate (Finance Act 2023), CBDT jewellery safe limits (500g married), digital gold treated as physical.
Unlisted Shares Capital Gains Tax Under ITA 2025: LTCG 12.5% After 24 Months, ESOP & Startup
Unlisted shares capital gains tax under ITA 2025 -- LTCG 12.5% after 24 months (Budget 2024), STCG slab rate, ESOP perquisite then LTCG/STCG, pre-IPO to listed transition, angel tax abolished, Section 54GB startup reinvestment, buyback dividend October 2024.
Residential Property Sale Capital Gains Under ITA 2025: 12.5% vs Indexation, Section 54 & CGAS
Residential property sale capital gains under ITA 2025 -- Budget 2024 choice (12.5% or 20% CII indexation for pre-July 2024), Section 54 reinvestment new house (1 before/2 after), Section 54EC NHAI/REC bonds Rs 50L, CGAS, stamp duty value dispute, joint property.
Share Trading and Stock Market Income Tax Under ITA 2025: LTCG, STCG, F&O & Intraday Guide
Stock market income tax under ITA 2025 -- LTCG equity 12.5% after 12 months (Rs 1.25L exempt), STCG 20%, F&O non-speculative business income slab rate, intraday speculative business, set-off hierarchy, F&O loss vs salary, tax audit F&O, bonus shares nil cost.
Income Tax on Compulsory Acquisition of Land Under ITA 2025: Section 96 Exempt, Interest & Enhanced
Compulsory acquisition land tax under ITA 2025 -- Section 96 RFCTLARR acquisition exempt, enhanced compensation taxable Section 28(ii), interest on compensation fully taxable other sources, holding period from original purchase, Section 54B agricultural land reinvestment.
REIT and InvIT Income Tax Under ITA 2025: Interest, Dividend, 36-Month LTCG Complete Guide
REIT InvIT income tax under ITA 2025 -- pass-through taxation, interest distribution slab rate TDS 10%, dividend slab rate, capital gains on unit sale LTCG 12.5% after 36 months (not 12), STCG 20%, non-resident 30% TDS, annual tax statement component-wise.
Long-Term Capital Gains Tax Under ITA 2025: Budget 2024 Changes, 12.5%, Grandfathering Guide
LTCG under ITA 2025 Budget 2024 -- 12.5% for all assets (equity/property/gold/unlisted), Rs 1.25L Section 112A exemption, pre-July 2024 grandfathering (choose 12.5% or 20% CII indexation), debt funds slab rate, LTCL carry-forward 8 years.
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