Enter your facts
Your result
Enter the facts and calculate. The result appears here.
Reconcile post-1 October 2024 buyback proceeds, deemed-dividend amount, acquisition-cost capital loss and illustrative set-off buckets.
Enter the facts and calculate. The result appears here.
Reconcile post-1 October 2024 buyback proceeds, deemed-dividend amount, acquisition-cost capital loss and illustrative set-off buckets.
The shareholder-side buyback tax framework changed materially from 1 October 2024. The calculator therefore does not use the older company-level buyback-tax model.
The page separates two streams that users often incorrectly net together: the buyback amount treated through the dividend framework and the tax cost basis (plus any allowable section 48 transfer expenditure entered) that can create a capital loss under section 46A mechanics.
The entered “effective dividend rate” is deliberately user-controlled because final tax depends on total income, residency, surcharge, cess and other facts. This tool does not pretend one rate fits every shareholder.
Loss set-off is shown as a reconciliation aid: short-term capital loss can be modelled against entered short- and long-term gains, while long-term capital loss is restricted to the entered long-term-gain bucket. Final return reporting should be reconciled with the applicable ITR schedule.
Every field below changes the result. They are listed exactly as the form asks for them.
| Field | Type | What it controls |
|---|---|---|
| Shares bought back | Number | Multiplied by the per-share figures to derive total buyback consideration and total cost basis. |
| Buyback price per share | Number | Forms the deemed-dividend base (buyback price less cost basis) taxable in the shareholder’s hands under the current regime. |
| Tax cost basis per share (after applicable basis adjustments) | Number | Subtracted from the buyback price per share to compute the capital-loss component and the deemed-dividend base. |
| Other allowable transfer expenditure (₹) | Number | Added to cost basis when computing the capital loss, if allowable under Section 48. |
| Capital-loss character | Choice | 2 options: Short-term capital loss; Long-term capital loss |
| Other STCG available for set-off modelling | Number | Shows how much of the resulting capital loss could be set off against other short-term gains. |
| Other LTCG available for set-off modelling | Number | Shows how much of the resulting capital loss could be set off against other long-term gains. |
| Effective tax rate on deemed-dividend amount (%) | Number | Rate applied to the deemed-dividend base to estimate tax payable by the shareholder. |
Deemed dividend = buyback consideration; capital-loss bridge = entered tax cost basis + entered allowable transfer expenditure because section 46A treats the buy-back consideration as nil for this capital-gains computation under the post-1 October 2024 framework.
The engine validates required values before calculating and rejects impossible combinations instead of converting them to zero silently. Dates, thresholds and category switches that drive the result remain visible to the user.
The logic on this page is built from the instrument(s) below. Where a rule did not clearly cover a scenario, that scenario is excluded rather than estimated.
The most common error in regulated calculations is not arithmetic; it is putting the facts into the wrong legal or product category. Check the transaction, entity, holding, policy or taxpayer classification before relying on the number.
Keep statements, acknowledgements, invoices, policy schedules, complaint IDs, tax workings or orders that support the inputs. A number without an evidence trail is difficult to defend in a complaint, return, claim or review.
Rules can change. This page records a source-check date, not a fabricated professional review date. If the event belongs to an older period, confirm that the rule version used here applies to that period.
For the post-1 October 2024 framework, the buyback amount is brought into the deemed-dividend framework and section 46A mechanics treat consideration as nil for the capital-gain computation.
No. Dividend income and capital-loss set-off operate in different heads/rules.
Because the shareholder’s final tax rate is personal and can depend on many facts.
The tool does not allow that; the illustrative LTCL bucket is applied only against LTCG.
It is a reconciliation aid. Match the output to the current ITR schedules and your complete income/loss position.
Source links below are the authority trail used to design the current rule logic. They remain more important than a generic secondary explainer.
Source checked: 14 August 2026. This denotes source verification for the package, not CA/legal review or approval of the individual case.
These cover adjacent decisions. Each owns a different question, so use the one that matches your actual event.
This calculator is published for general information and educational purposes only. It is not legal, tax, accounting or investment advice, is not personalised to your circumstances, and is not a substitute for reading the governing instrument or taking professional advice on your facts. Finin2min records a source-check date, which denotes verification of the authority trail and not a professional review or approval of any individual case.
Background, worked examples and the rules behind these numbers.