Capital Gains Tax Calculator

• Gain = Sale value − Purchase value − Transfer expenses
• Equity: STCG (≤12 months) 20% · LTCG (>12 months) 12.5% above ₹1.25 lakh exemption
• Property / gold: STCG (≤24 months) at slab · LTCG 12.5% without indexation
• Debt fund (post Mar-2023): always taxed at slab rate
• Tax payable = Taxable gain × applicable rate × 1.04 (cess)

The Finance (No.2) Act 2024 rewrote capital-gains taxation: equity STCG rose to 20%, equity LTCG to 12.5% with the exemption raised to ₹1.25 lakh, and indexation was withdrawn for most long-term assets in exchange for a flat 12.5% rate. Holding-period thresholds were simplified to 12 months for listed securities and 24 months for everything else. Debt funds bought after 31 March 2023 have no long-term concession at all.

1. 1.Net gain900,000 − 500,000 − 0₹400,000
2. 2.Holding period test30 months vs 12Long-term
3. 3.Applicable rateLTCG u/s 112A — 12.5% above ₹1.25 lakh12.5%
4. 4.Taxable after exemption400,000 − 125,000₹275,000
5. 5.Tax + cess34,375 × 1.04₹35,750

• • Rules as applicable for transfers on or after 23 July 2024.
• • 4% health and education cess is added; surcharge is ignored.
• • No set-off of carried-forward capital losses.
• • Property sellers may alternatively claim the grandfathered 20%-with-indexation option — not modelled.

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