🏦 EMI 📈 SIP 🏠 Buy vs Rent 🚗 Lease vs Buy ⚡ EV 💳 Credit Cards 📊 Capital Gains 🧾 iTax
Budget 2024: STCG (equity) 20% · LTCG (equity) 12.5%, ₹1.25L exempt · Other LTCG 12.5% no indexation (w.e.f. Jul 23, 2024) Property grandfathering: Acquired before Jul 23, 2024 → choose lower of 12.5% or 20%+indexation
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Tax Profile & Settings
Tax year, income slab for STCG at slab rate
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Enter salary, business income, house property income, other income — EXCLUDING capital gains. This is used to determine tax slab for STCG taxed at slab rates and surcharge computation.
💡 NRI note: For NRIs, LTCG on listed equity/MF at 12.5% and STCG at 20% apply as for residents. LTCG on unlisted securities: 12.5%. TDS is deducted at source for NRIs — calculator shows gross tax liability.
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Capital Gain Transactions
Add all assets sold during the year
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Exemptions & Reinvestment Deductions
Sections 54, 54B, 54EC, 54F and more
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Section 54 — Buy / Construct New Residential House
From LTCG on residential property · Purchase within 2 yrs or construct within 3 yrs
LTCG on House ₹0
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Auto-fills from residential property LTCG above
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Capital Gains Account Scheme if not yet reinvested
📋 Sec 54 Conditions: (1) New house must be in India (2) Not transferred within 3 years of purchase/construction (3) If LTCG ≤ ₹2 crore — one-time election to invest in 2 houses (4) Unutilised amount must be deposited in CGAS before ITR filing date (Aug 31)
Section 54B — Purchase of Agricultural Land
From LTCG on urban agricultural land · Purchase within 2 yrs
LTCG on Agri Land ₹0
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📋 Sec 54B: Assessee or parent must have used the land for agricultural purposes for 2 years before transfer. New land must be purchased within 2 years. Rural agricultural land is NOT a capital asset — no tax at all.
Section 54EC — Investment in Specified Bonds
NHAI · REC · PFC · IRFC Bonds · Within 6 months · Max ₹50 Lakh/FY · 5-yr lock-in
Any LTCG ₹0
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⚠ Key constraints: (1) Maximum ₹50 lakh per financial year across all specified bonds (2) Must invest within 6 months of date of transfer (3) 5-year lock-in — if redeemed early, exemption is withdrawn (4) Applicable to ALL long-term capital assets (including equity, property, gold)
Section 54F — Buy Residential House from ANY Asset LTCG
Proportional exemption · Net sale consideration → new house · Max 1 house (other than new)
Any LTCG (non-house) ₹0
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Exemption = LTCG × (Amount invested / Net Sale Consideration)
⚠ Sec 54F Conditions: (1) Assessee must NOT own more than 1 residential house (other than the new one) at time of transfer (2) Must NOT purchase another house within 1 year OR construct within 3 years (3) New house must NOT be transferred within 3 years
Section 54GB — Investment in Eligible Startup
LTCG from residential property → subscribe startup equity · Within 1 year
LTCG on House → Startup ₹0
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📋 Sec 54GB: LTCG from residential property reinvested in eligible startup (DPIIT recognised) by subscribing to its equity. Startup must use funds within 1 year to purchase new assets. Assessee must hold ≥25% of startup equity.
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Loss Set-Off & Carry Forward
Current year losses + brought forward (max 8 years)
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Current Year Losses (from other transactions / other heads)
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Can set off vs STCG + LTCG
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Can set off vs LTCG only
Brought Forward Losses (from previous years)
Enter losses above to see set-off calculation.
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Detailed Tax Computation
Section-wise breakdown with surcharge and cess
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Add transactions to see detailed computation
Tax Summary
FY 2025-26 · New Regime
Capital Gains Summary
Total STCG (all types)₹0
Total LTCG (all types)₹0
Capital Losses₹0
After Set-Off & Exemptions
Less: Loss Set-Off-₹0
Less: Sec 54/54B/54F/54EC-₹0
Net Taxable STCG₹0
Net Taxable LTCG₹0
Tax on Capital Gains
STCG §111A Equity @20%₹0
STCG at Slab Rate₹0
LTCG §112A Equity @12.5%₹0
└ Agg. ₹1.25L exempt · Chargeable: ₹0
LTCG @12.5% (Sec 112)₹0
LTCG @20%+Indexation₹0
Surcharge₹0
Health & Education Cess @4%₹0
Total LTCG₹0
🏦 Total Tax Payable₹0
0.00%
Effective Rate on Total Capital Gains
Advance Tax Schedule (If CG > ₹10,000)
June 15₹0
Sep 15₹0
Dec 15₹0
Mar 15₹0
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Want to understand Capital Gains Tax in depth? STCG 20% · LTCG 12.5% · Indexation rules · Section 54/54EC/54F exemptions — all explained with worked examples.
Read Full Guide →
⚠ Disclaimer
All calculators on Finin2min are for informational and illustrative purposes only. Calculations are based on user-provided inputs and standard financial formulas. Results are indicative estimates and may not reflect actual returns, tax liability, or financial outcomes. Tax computations are based on publicly available Indian tax laws (Finance Act 2025) and may not account for all i